Indah Fajarini Sri Wahyuningrum

Pengaruh Profitabilitas, Leverage, dan Komite Audit pada Environmental Disclosure dengan Kinerja Lingkungan sebagai Variabel Moderasi

This study examines the effect of profitability, leverage, and audit committee on environmental disclosure, with environmental performance as a moderating variable. It is motivated by the persistently low level of voluntary environmental disclosure among Indonesian manufacturing firms, despite existing regulatory frame...