The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure
Abstract: Business entities are able to exert their influence on particular stakeholders for the benefit of their interest by managing the information they disseminate to the public, particularly if there is no regulation on such issue in place. Accordingly, the extent of accounting information disc...
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| Format: | Article |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| _version_ | 1826033310871060480 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | Abstract: Business entities are able to exert their influence on particular stakeholders for the benefit of their interest by managing the information they disseminate to the public, particularly if there is no regulation on such issue in place. Accordingly, the extent of accounting information disclosed to the public, specifically voluntary environmental information, is determined by the internal characteristics of the business entities. The objective of this research is to test the financial, non-financial, and corporate governance attributes of Indonesian public companies which contribute to the extent of environmental information disclosure in Indonesia.
This research measured the extent of Indonesian public companies� environmental disclosure using Environmental Disclosure Index (EDI) as a dependent variable. The index is developed from the parameters under environmental protocols of the Global Reporting Initiative (GRI) G3 framework. Samples of 35 Indonesian public companies are purposively chosen for each of the year from 2005-2008 to form a total of 140 observations.
The testing results conclude that size of company, economic performance, and industry sensitivity positively affect environmental disclosure. This research is limited by an assumption that Indonesian public companies employ annual report as the primary means to publicize financial and non-financial information to public.
Abstrak: Entitas bisnis dapat menggunakan pengaruh mereka pada pihak tertentu untuk kepentingan mereka dengan mengelola informasi yang mereka sebar-luaskan kepada publik, terutama jika tidak ada peraturan mengenai masalah tersebut. Dengan demikian, sejauh mana informasi akuntansi diungkapkan kepada lingkungan masyarakat, khususnya informasi lingkungan sukarela, ditentukan oleh karakteristik internal dari badan usaha. Tujuan dari penelitian ini adalah untuk menguji atribut tata kelola keuangan, nonkeuangan, dan perusahaan perusahaan publik Indonesia yang berkontribusi pada tingkat pengungkapan informasi lingkungan di Indonesia.
Penelitian ini mengukur tingkat pengungkapan lingkungan perusahaan publik menggunakan Environmental Disclosure Index (EDI) sebagai variabel dependen. Indeks ini dikembangkan dari parameter di bawah protokol lingkungan dari kerangka Global Reporting Initiative (GRI) G3. Contoh dari 35 perusahaan publik terpilih di Indonesia untuk setiap tahun dari 2005-2008 untuk membentuk total 140 observasi.
Hasil pengujian menyimpulkan bahwa ukuran perusahaan, kinerja ekonomi, industri dan sensitivitas positif mempengaruhi pengungkapan lingkungan. Penelitian ini dibatasi oleh asumsi bahwa perusahaan-perusahaan publik Indonesia menggunakan laporan tahunan sebagai sarana utama untuk mempublikasikan informasi keuangan dan non-keuangan kepada publik. |
| first_indexed | 2024-03-13T19:08:31Z |
| format | Article |
| id | oai:generic.eprints.org:28872 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T19:08:31Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:288722014-06-18T00:23:29Z https://repository.ugm.ac.id/28872/ The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure Perpustakaan UGM, i-lib Jurnal i-lib UGM Abstract: Business entities are able to exert their influence on particular stakeholders for the benefit of their interest by managing the information they disseminate to the public, particularly if there is no regulation on such issue in place. Accordingly, the extent of accounting information disclosed to the public, specifically voluntary environmental information, is determined by the internal characteristics of the business entities. The objective of this research is to test the financial, non-financial, and corporate governance attributes of Indonesian public companies which contribute to the extent of environmental information disclosure in Indonesia. This research measured the extent of Indonesian public companies� environmental disclosure using Environmental Disclosure Index (EDI) as a dependent variable. The index is developed from the parameters under environmental protocols of the Global Reporting Initiative (GRI) G3 framework. Samples of 35 Indonesian public companies are purposively chosen for each of the year from 2005-2008 to form a total of 140 observations. The testing results conclude that size of company, economic performance, and industry sensitivity positively affect environmental disclosure. This research is limited by an assumption that Indonesian public companies employ annual report as the primary means to publicize financial and non-financial information to public. Abstrak: Entitas bisnis dapat menggunakan pengaruh mereka pada pihak tertentu untuk kepentingan mereka dengan mengelola informasi yang mereka sebar-luaskan kepada publik, terutama jika tidak ada peraturan mengenai masalah tersebut. Dengan demikian, sejauh mana informasi akuntansi diungkapkan kepada lingkungan masyarakat, khususnya informasi lingkungan sukarela, ditentukan oleh karakteristik internal dari badan usaha. Tujuan dari penelitian ini adalah untuk menguji atribut tata kelola keuangan, nonkeuangan, dan perusahaan perusahaan publik Indonesia yang berkontribusi pada tingkat pengungkapan informasi lingkungan di Indonesia. Penelitian ini mengukur tingkat pengungkapan lingkungan perusahaan publik menggunakan Environmental Disclosure Index (EDI) sebagai variabel dependen. Indeks ini dikembangkan dari parameter di bawah protokol lingkungan dari kerangka Global Reporting Initiative (GRI) G3. Contoh dari 35 perusahaan publik terpilih di Indonesia untuk setiap tahun dari 2005-2008 untuk membentuk total 140 observasi. Hasil pengujian menyimpulkan bahwa ukuran perusahaan, kinerja ekonomi, industri dan sensitivitas positif mempengaruhi pengungkapan lingkungan. Penelitian ini dibatasi oleh asumsi bahwa perusahaan-perusahaan publik Indonesia menggunakan laporan tahunan sebagai sarana utama untuk mempublikasikan informasi keuangan dan non-keuangan kepada publik. [Yogyakarta] : Universitas Gadjah Mada 2011 Article NonPeerReviewed Perpustakaan UGM, i-lib (2011) The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=11935 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure |
| title | The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure |
| title_full | The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure |
| title_fullStr | The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure |
| title_full_unstemmed | The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure |
| title_short | The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure |
| title_sort | impact of financial non financial and corporate governance attributes on the practice of global reporting initiative gri based environmental disclosure |
| topic | Jurnal i-lib UGM |
| work_keys_str_mv | AT perpustakaanugmilib theimpactoffinancialnonfinancialandcorporategovernanceattributesonthepracticeofglobalreportinginitiativegribasedenvironmentaldisclosure AT perpustakaanugmilib impactoffinancialnonfinancialandcorporategovernanceattributesonthepracticeofglobalreportinginitiativegribasedenvironmentaldisclosure |