Environmental Performance with Firm Size as an Intervening Variable

Environmental performance is significant in today's era. However, the high operational activity of company has harmed environment. This study examines type industry (TI) and audit committee (AC) on environmental (EP). In addition, this paper uses firm size (FS) as an intervention. The research 198 units analysis. results show that affected performance. affect size. Furthermore, can mediate relationship to does not Therefore, cannot between enhance committee's role. government should enforce regulations related performance, especially Law No. 32 2009 concerning Protection Management Environment, all forms pollution carried out by individuals, corporations or officials be subject criminal sanctions. limitations, only focusing companies listed PROPER ranking. Future could use many sectors for better interpretation.