In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent can not avoid the reality of the impact of corporate activity that not only generate profits / raise stock prices, but also have environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on environmental disclosure in corporate annual reports in Indonesia. The population in this study is the entire company manufatur a listing on the Stock Exchange in 2010 with a sample of 60 manufacturing companies listing on the Stock Exchange. Analysis of the data used is multiple linear regression. The results of this study indicate that company size (net sales) has no effect on environmental disclosure. While the type of industry a significant positive effect, and profitability (ROA) significant negative effect on environmental disclosure.

        Kata kunci: environmental disclosure, firm size, industry type, profitability