PRAKTIK ENVIRONMENTAL DISCLOSURE DAN KAITANNYA DENGAN KARAKTERISTIK PERUSAHAAN

MIRANTI, LARAS (2009) PRAKTIK ENVIRONMENTAL DISCLOSURE DAN KAITANNYA DENGAN KARAKTERISTIK PERUSAHAAN. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this study is to examine relationship between company characteristics 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, with the highest environmental disclosure level is eleven point twenty one (11.21) and the lowest level is zero point fifty nine (0.59). Programs for protections is the most frequently item that disclosed on annual report. Impact of using water, incident and fines, discharge water, impact of transportation, habitat changes, and other indirect energy are items that’s not disclosed at all by every corporate. Analysis of statistical results 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.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    L Education > L Education (General)
    Divisions: Fakultas Ekonomi
    Depositing User: Users 837 not found.
    Date Deposited: 11 Jul 2013 23:39
    Last Modified: 11 Jul 2013 23:39
    URI: https://eprints.uns.ac.id/id/eprint/2054

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