Praktik Penerapan Indonesia Environmental Reporting Index dan Kaitannya Dengan Karakteristik Perusahaan  

Oleh:

Suhardjanto, Djoko ; Miranti, Laras

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 13 no. 1 (Jun. 2009), page 63-77.
Topik: Environmental disclosure; Company characteristics; Indonesian Environmental Reporting (IER) index

Ketersediaan

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

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Isi artikel

The purpose of this study is to examine relationship between company characteristic and its environmental disclosures. Company characteristics are indentified 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 that 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 implications is that the regulator should encourage companies have to have more responsibility to inform their environmental activeties in annual reports than service or financial companies.

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