The Occurence of Environmental Disclosures In The Annual Reports of Indonesian Companies  

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Susi

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 13 no. 1 (Jun. 2009), page 29-43.
Topik: Environmental disclosure; Environmentally senstive industry; returns on asset; profitability; logistic regression

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study aims evaluate whether the occurrence of environmental disclosures in a corporate annual report is assosiated with a firm environmental visibility. As environmentally visible firms are easier to observe by relevant constituents, they are more vulnerable to public scrutiny. This paper hypothesizes that environmentally visible firms tend to disclose environmental information in their annual reports as compared to those of less visible companies. A firm's environmental visibility is by size, profitability and industry sensitivity to the environment. While firm size is measured by total asset and profitability is measured by return on Asset (ROA), industry sensitivity is measured by the sensitivity of firm activities to the environment. Industry sectors such as banking, insurance, finance, service are considered as non-sensitive, whereas those of chemical, forestry, mining, automotive, paper and timber, are considered as sensitive sectors. This Paper use the categorization by the INdonesian Accounting Standards (PSAK) No. 32 and 33 which considers forestry and mining firms as the most environmentally sensitive industries by requiring firms in these sectors to report any material information regarding environmental issues.

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