DAMPAK PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP TINGKAT ENVIRONMENTAL DISCLOSURE
The study aims to test the difference of environmental disclosure level before and after the adoption of International Financial Reporting Standards (IFRS). Nowadays, IFRS becomes hot issue discussed emerging in various countries. By using annual report and sustainability report as many as 20 manufa...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1826047515419475968 |
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| author | , Eko Prasetyo Agustia , Arief Surya Irawan, SE., M.Com. |
| author_facet | , Eko Prasetyo Agustia , Arief Surya Irawan, SE., M.Com. |
| author_sort | , Eko Prasetyo Agustia |
| collection | UGM |
| description | The study aims to test the difference of environmental disclosure level
before and after the adoption of International Financial Reporting Standards
(IFRS). Nowadays, IFRS becomes hot issue discussed emerging in various
countries.
By using annual report and sustainability report as many as 20
manufacturing and mining firms obtained from the www.idx.co.id , this research
compares between environmental disclosure level before (2010) and after (2012)
the adoption of IFRS. This study uses purposive sampling and analysis techniques
used in this research paired sample t-test.
The result of this research shows that there is a significant difference in
environmental disclosure level before and after the adoption of IFRS.
Environmental disclosure level after adoption is higher than before adoption. The
adoption of accounting standards to IFRS will increase the level of environmental
disclosure. |
| first_indexed | 2024-03-13T23:12:05Z |
| format | Thesis |
| id | oai:generic.eprints.org:125891 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:12:05Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1258912016-03-04T08:34:16Z https://repository.ugm.ac.id/125891/ DAMPAK PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP TINGKAT ENVIRONMENTAL DISCLOSURE , Eko Prasetyo Agustia , Arief Surya Irawan, SE., M.Com. ETD The study aims to test the difference of environmental disclosure level before and after the adoption of International Financial Reporting Standards (IFRS). Nowadays, IFRS becomes hot issue discussed emerging in various countries. By using annual report and sustainability report as many as 20 manufacturing and mining firms obtained from the www.idx.co.id , this research compares between environmental disclosure level before (2010) and after (2012) the adoption of IFRS. This study uses purposive sampling and analysis techniques used in this research paired sample t-test. The result of this research shows that there is a significant difference in environmental disclosure level before and after the adoption of IFRS. Environmental disclosure level after adoption is higher than before adoption. The adoption of accounting standards to IFRS will increase the level of environmental disclosure. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Eko Prasetyo Agustia and , Arief Surya Irawan, SE., M.Com. (2013) DAMPAK PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP TINGKAT ENVIRONMENTAL DISCLOSURE. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66073 |
| spellingShingle | ETD , Eko Prasetyo Agustia , Arief Surya Irawan, SE., M.Com. DAMPAK PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP TINGKAT ENVIRONMENTAL DISCLOSURE |
| title | DAMPAK PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP TINGKAT ENVIRONMENTAL DISCLOSURE |
| title_full | DAMPAK PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP TINGKAT ENVIRONMENTAL DISCLOSURE |
| title_fullStr | DAMPAK PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP TINGKAT ENVIRONMENTAL DISCLOSURE |
| title_full_unstemmed | DAMPAK PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP TINGKAT ENVIRONMENTAL DISCLOSURE |
| title_short | DAMPAK PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS TERHADAP TINGKAT ENVIRONMENTAL DISCLOSURE |
| title_sort | dampak pengadopsian international financial reporting standards terhadap tingkat environmental disclosure |
| topic | ETD |
| work_keys_str_mv | AT ekoprasetyoagustia dampakpengadopsianinternationalfinancialreportingstandardsterhadaptingkatenvironmentaldisclosure AT ariefsuryairawansemcom dampakpengadopsianinternationalfinancialreportingstandardsterhadaptingkatenvironmentaldisclosure |