PERMINTAAN ELITE BASED STAKEHOLDERS DAN PRAKTIK PENGUNGKAPAN LINGKUNGAN HIDUP DI INDONESIA

AMELIA , RIZKY WINDAR (2010) PERMINTAAN ELITE BASED STAKEHOLDERS DAN PRAKTIK PENGUNGKAPAN LINGKUNGAN HIDUP DI INDONESIA. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this study is to investigate level of demand Elite Based Stakeholders of environmental disclosure, to explore practice environmental disclosure by company in Indonesia (supply) and also to know information gap between supply and demand of environmental disclosure. This research is also to examine relationship between corporate governance and its environmental disclosures. Under cluster sampling and purposive sampling method, 50 respondents of Elite Based Stakeholders and 80 Indonesian listed companies‟ annual reports are selected. There is only fourty four percent (44%) disclosed environmental information and the average level of environmental disclosure are 4,37% (unweighted method) and 4,67% (weighted method).. Demand of Elite Based Stakeholders show that the average of each item environmental disclosure to disclose is 3,33%, with the highest item to disclose is energy saved due to conversion and efficiency improvement (3,90%) and the lowest item to disclose is emission of ozone – depleting substance (2,97 %). Result of test shown level of demand is 3,91 in 5 th likert scale and supply by company in annual report about environmental disclosure only 4,37% (unweighted method) and 4,67% (weighted method). So, there are information gap between demand and supply. This lower level of practice environmental disclosure consistent with research Suhardjanto and Miranti (2009). Multiple regression shown that in corporate governance variables, the proportion of independent comissioners (weighted index ρ-value = 0,028, β = 0,24; unweighted index ρ-value = 0,028, β = 0,313) as significant predictors to environmental disclosure. Keywords: Elite Based Stakeholders, corporate governance, environmental disclosure.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Na'imatur Rofiqoh
    Date Deposited: 24 Jul 2013 05:53
    Last Modified: 24 Jul 2013 05:53
    URI: https://eprints.uns.ac.id/id/eprint/8742

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