Universitas Sebelas Maret, Jl. Ir. Sutami 36 A Surakarta 57126, Jawa Tengah Indonesia

Email: megawahyuwidawati@student.uns.ac.id

This study aims at examining the determinants of environmental performance of company that listed in agriculture sector of Indonesian Stock Exchange. The analysis technique of this study uses multiple regression. Sample of this study consists from firms that listed in agriculture sector in Indonesian Stock Exchange during 2016 – 2019. There are 67 firm-year observation. Independent variables of this study are return on equity (ROE), firm age, size, leverage, and audit firm; and the dependent variable for this study is environmental performance. The result of this study shows that return on equity has negative effect on environmental performance. On the other hand, firm age, size and leverage have positive effect on environmental performance. Further, audit firm has no effect on environmental performance in Indonesian Agricultural Companies. Therefore, firm with higher age, firm with bigger size and have higher leverage will likely increase the environmental performance of agricultural companies in Indonesia. On the other hand, profitability has decreased the environmental performance. It is important to consider several factors such as firm age, size, leverage and profitability to analyse environmental performance.