INFORMATION GAP PENGUNGKAPAN LINGKUNGAN HIDUP DI INDONESIA

CHOIRIYAH , UMI (2010) INFORMATION GAP PENGUNGKAPAN LINGKUNGAN HIDUP DI INDONESIA. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this study is to examine information gap of environmental disclosure in Indonesian and relationship between company characteristics and its environmental disclosures. Company characteristics are indentified as size, profitability, leverage, profile, and company‟s operation territory. This study also investigates proportion of independent commissioner and the commissioner president‟s educational background as control variable. Type data are identified as primary and secondary data. The primary data are come from interview and questionnaire to broader based stakeholders such as Environmental Groups, Universities, Future Generation, Press (Suhardjanto, Tower dan Brown, 2008). Under the method, 50 respondent are selected. Level of demand is 3,95 in 5 th likert scale. The secondary data are come from companies annual reports in BEI. Under purposive sampling, 100 companies annual reports are selected. From the sample, there is fourty four percent (44%) disclosed environmental information with disclosure level of supply is 4,63% in unweighted method and 4,84% in weighted method . The supply of broader based stakeholder increase 0,28% from Suhardjanto and Miranti (2009). This study employed a hypothesis test using logistic regression and multiple regression. Analysis of statistical result there are information gap of environmental disclosure in Indonesian. Disclose or not of company effected by profitability with ρ-value 0,093; leverage with ρ-value 0,032 and the proportion of independent commissioner with ρ-value 0,062. Level of disclosure effected by leverage with ρ-value 0,060; proportion of independent commissioner with ρ-value 0,034 and the commissioner president‟s educational background with ρ-value 0,091. Profitability as significant predictors to environmental disclosure, this result consistent with Suhardjanto and Miranti (2009). The proportion of independent commissioner effects level of disclosure, this result consistent with Dian (2009). Keywords: information gap, environmental disclosure, company characteristics, broader based stakeholders

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Na'imatur Rofiqoh
    Date Deposited: 27 Jul 2013 04:37
    Last Modified: 27 Jul 2013 04:37
    URI: https://eprints.uns.ac.id/id/eprint/9776

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