Indonesian Environmental Reporting Index dan Karakteristik Perusahaan
The purpose of this study is to examine relationship between company characteristics and its environmental disclosures. Company characteristics are identified as size, leverage, profitability, and company’s operation territory. This study also investigates industry type and corporate governance pr...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2009-06-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/2240 |
| _version_ | 1818443755250778112 |
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| author | Djoko Suhardjanto Laras Miranti |
| author_facet | Djoko Suhardjanto Laras Miranti |
| author_sort | Djoko Suhardjanto |
| collection | DOAJ |
| description | The purpose of this study is to examine relationship between company characteristics and its environmental disclosures. Company characteristics are identified as size, leverage, profitability, and company’s operation territory. This study also investigates industry type and corporate governance provisions as control variable. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 80 Indonesian listed companies’ annual reports are selected. From the sample, there is fifty three point seventy five percent (53.75%) disclosed environmental information. Result of statistical analysis shows that profitability and industry type are as significant predictors to environmental disclosure. The implication is that the regulator should encourage companies with high profit should be more concern to report their environmental activities. In addition, manufacture companies have to have more responsibility to inform their environmental activities in annual reports than service or financial companies.  Â
Keywords:Â Â Â Â environmental disclosure, company characteristics, Indonesian Environmental Reporting (IER) index. |
| first_indexed | 2024-12-14T19:05:05Z |
| format | Article |
| id | doaj.art-196449e2671d44d79849f1d756c448ba |
| institution | Directory Open Access Journal |
| issn | 1410-2420 |
| language | English |
| last_indexed | 2024-12-14T19:05:05Z |
| publishDate | 2009-06-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-196449e2671d44d79849f1d756c448ba2022-12-21T22:50:52ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202009-06-011312133Indonesian Environmental Reporting Index dan Karakteristik PerusahaanDjoko SuhardjantoLaras MirantiThe purpose of this study is to examine relationship between company characteristics and its environmental disclosures. Company characteristics are identified as size, leverage, profitability, and company’s operation territory. This study also investigates industry type and corporate governance provisions as control variable. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 80 Indonesian listed companies’ annual reports are selected. From the sample, there is fifty three point seventy five percent (53.75%) disclosed environmental information. Result of statistical analysis shows that profitability and industry type are as significant predictors to environmental disclosure. The implication is that the regulator should encourage companies with high profit should be more concern to report their environmental activities. In addition, manufacture companies have to have more responsibility to inform their environmental activities in annual reports than service or financial companies.   Keywords:    environmental disclosure, company characteristics, Indonesian Environmental Reporting (IER) index.https://journal.uii.ac.id/JAAI/article/view/2240 |
| spellingShingle | Djoko Suhardjanto Laras Miranti Indonesian Environmental Reporting Index dan Karakteristik Perusahaan Jurnal Akuntansi dan Auditing Indonesia |
| title | Indonesian Environmental Reporting Index dan Karakteristik Perusahaan |
| title_full | Indonesian Environmental Reporting Index dan Karakteristik Perusahaan |
| title_fullStr | Indonesian Environmental Reporting Index dan Karakteristik Perusahaan |
| title_full_unstemmed | Indonesian Environmental Reporting Index dan Karakteristik Perusahaan |
| title_short | Indonesian Environmental Reporting Index dan Karakteristik Perusahaan |
| title_sort | indonesian environmental reporting index dan karakteristik perusahaan |
| url | https://journal.uii.ac.id/JAAI/article/view/2240 |
| work_keys_str_mv | AT djokosuhardjanto indonesianenvironmentalreportingindexdankarakteristikperusahaan AT larasmiranti indonesianenvironmentalreportingindexdankarakteristikperusahaan |