A Long Way to Implement Environmental Reporting in Indonesian Mining Companies

Yanto, Heri; Muzzammil, Bonatan Sabila

doi:10.2139/ssrn.2908974

Cited by 7 publications

(15 citation statements)

References 31 publications

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“…Bigger company size may encourage the company to provide more detailed information, including the corporate social responsibility as the company wants to convince investors to make their investment in that company [8,37] argues that larger companies have more shareholders who pay more attention to the company's social and environmental responsibilities and its annual report as one efficient instrument to communicate the information.…”

Section: Discussionmentioning

confidence: 99%

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The Role of Corporate Governance in Moderating the Influence of Company Growth and Size on Corporate Social Responsibility Disclosure

Khafid¹,

Baroroh²,

Firmansyah³

2018

KSS

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The purpose of this study is to obtain empirical evidence about the moderating effect of corporate governance on the effects of growth and firm size towards corporate social responsibility disclosure.The population is registered as a participant of Corporate Governance Perception Index (CGPI) award 2013-2014 from 47 companies.The sampling technique used in this research is purposive sampling. Nineteen (19) companies were selected in this research with 38 of units of analysis were observed.Regression analysis absolute value of the difference was used for analyzing the data.The results indicate that corporate governance increases the significant effect of company's growth and size to CSR disclosure. This research is using the corporate governance as the moderating variable which is rare to be employed in this area of research.

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Section: Discussionmentioning

confidence: 99%

“…The researches examining the company on CSR disclosure have been conducted by [2,20,21,24,34,37] concluding that the company size significantly influences CSR disclosure. On the other hand, the research conducted by [30], resulting that the company size has no significant influence on corporate social responsibility disclosure.…”

mentioning

confidence: 99%

The Role of Corporate Governance in Moderating the Influence of Company Growth and Size on Corporate Social Responsibility Disclosure

Khafid¹,

Baroroh²,

Firmansyah³

2018

KSS

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“…Companies tend to use environment-based performance to justify or legitimize company activity [19]. Yanto & Muzzammil (2016) show that size has a significant effect on environmental reporting. If firm want growth from small to large companies, they should be aware of what changes are their obligations [28].…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…Firms which has high leverage tend to be more diligent in reporting their environmental activities [58]. Based on the theory and some of the above research can be formulated hypothesis as follows:…”

Section: Ice-bees 2018mentioning

confidence: 99%

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Carbon Emission Disclosure and Profitability – Evidence from Manufacture Companies in Indonesia

Salbiah¹,

Mukhibad²

2018

KSS

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This research aims to prove empirically the effect of size, leverage, and composition of the board of commissioners to carbon emission disclosure (CED) and the effect of CED on future profitability. The population of this study are a manufacturing companies listed on the Indonesia Stock Exchange (BEI). Samples were determined by purposive sampling and 107 units of analysis were obtained. Data analysis using path analysis method. The results shows that size has a positive effect on CED. Leverage and ratio of independent board commissioners have no impact on CED. Leverage has a negative effect on profitability. Size and ratio of independent commissioners have no effect on profitability. Companies that has high CED have not affect to future profitability. Furthermore, CED variables is not as mediate variable between size, leverage, independent board ratio on profitability. The implications of the result study are that CEDs that are still voluntary have not had a beneficial impact on the company.Suggestions for regulators to increase awareness of corporate, and community to use CED indicators as main indicator in deciding investment and other business policies.

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