Determinants of Environmental Disclosure in Indonesia

Verawaty,; Merina, Citra Indah; Jaya, Ade Kemala; Widianingsih, Yuni Pristiwati Noer

doi:10.2991/aebmr.k.200131.047

Cited by 6 publications

(6 citation statements)

References 6 publications

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“…The insignificant association between CR and environmental reporting suggests that the degree of environmental reporting gives no association with the firm's capability to pay down its short-term obligations with its current assent. The finding is similar to a study that observes environmental reporting in the mining industry also in Indonesia [27]. Table 4 shows an adjusted R 2 of 0.232.…”

Section: Factors Affecting Environmental Reportingsupporting

confidence: 89%

Environmental reporting by Indonesian agricultural companies around the spread of the COVID-19 epidemic

Widagdo,

Ika,

Dhani

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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The purpose of this article is to see if there was a change in the amount of environmental reporting by agricultural firms after the COVID-19 epidemic spread in Indonesia. This study also examines the difference in the degree of environmental reporting between companies that publish sustainability reporting and those that do not in the period pre- and post-COVID-19. In addition, determinant factors for the extent of environmental reporting are also explored. This study utilizes 23 companies as a sample, i.e., the Indonesia Stock Exchange-listed agricultural enterprises in 2019 and 2020. The paired sample t-test results show that environmental reporting rose following the spread of the COVID-19 pandemic compared to reporting levels before the pandemic. In addition, the environmental reporting of companies that publish sustainability reporting is significantly higher than that of those that do not. This finding implies that despite the hard time facing COVID-19, the companies keep maintaining incentives to care more about the environment, which is marked by increased environmental reporting. Meanwhile, the factor that affects the amount of environmental exposure is the firm’s size. Hence, a company’s level of environmental reporting will increase as its assets grow in size.

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Section: Factors Affecting Environmental Reportingsupporting

confidence: 89%

Environmental reporting by Indonesian agricultural companies around the spread of the COVID-19 epidemic

Widagdo,

Ika,

Dhani

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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“…Wahyuningrum et al, (2021) dan Diantimala & Amril, (2018) menemukan bahwa profitabilitas memiliki pengaruh negatif terhadap pengungkapan lingkungan. Sementara Verawaty et al, (2020), Ardi & Yulianto (2020), Kurniawan (2019), serta Julekhah & Rahmawati (2019) mendapatkan hasil bahwa profitabilitas tidak memengaruhi pengungkapan lingkungan.…”

Section: Pendahuluanunclassified

Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan

Fathurohman¹,

Purwohedi²,

Armeliza³

2022

JAPA

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Penelitian ini bertujuan untuk menganalisis pengaruh dari profitabilitas, leverage, kepemilikan publik, dan kepemilikan institusional terhadap pengungkapan lingkungan. Metode pengambilan sampel untuk penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan sumber data sekunder, diantaranya adalah laporan keuangan, laporan tahunan dan/atau laporan keberlanjutan perusahaan. Populasi penelitian ini adalah perusahaan consumer non-cyclical yang tercatat di Bursa Efek Indonesia dalam periode tahun 2018 hingga tahun 2020. Data yang diperoleh untuk penelitian ini adalah 65 perusahaan consumer non-cyclical dengan total sampel sebanyak 195 sampel. Setelah data outlier dihilangkan, didapatkan 117 sampel untuk dianalisis. Penelitian ini dianalisis memakai analisis regresi data panel. Hasil penelitian memperlihatkan bahwa kepemilikan publik berpengaruh positif terhadap pengungkapan lingkungan dan leverage berpengaruh negatif terhadap pengungkapan lingkungan. Sementara profitabilitas dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan lingkungan.

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“…Namun, pada prakteknya tekanan sosial yang diberikan belum memberikan pengaruh yang besar terhadap perusahaan. Temuan ini selaras dengan hasil studi empiris Khalid et al (2017) dan (Verawaty et al, 2020).…”

Section: Pengaruh Tipe Industri Terhadap Environmental Disclosureunclassified

Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX)

Putri

Wahyuningrum

2021

JAP

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This study aims to examine the effect of industry type, company size, leverage, auditor type, women directors, and managerial ownership on environmental disclosure. Environmental disclosure is measured using content analysis to determine the quantity of disclosure. The population of this study are industrial companies listed in the Singapore Exchange (SGX) during the period of 2017-2018. Purposive sampling is used as a sampling method, there are 61 companies as the research sample and 122 units of analysis to be used in this study. Multiple linear regression analysis was used to test the effect between variables. The data analysis technique used descriptive statistical analysis techniques and inferential statistical analysis techniques. The research showed that company size has a significant positive effect on environmental disclosure. Similar results are found in the leverage and the type of auditor who find a significant positive effect on environmental disclosure. Meanwhile, type of industry, women directors and managerial ownership do not have a significant effect on environmental disclosure. Based on the research results, large companies pay more attention to the public because of their credibility and reputation. Environmental disclosure is one way to maintain company credibility.

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Determinants of Environmental Disclosure in Indonesia

Cited by 6 publications

References 6 publications

Environmental reporting by Indonesian agricultural companies around the spread of the COVID-19 epidemic

Environmental reporting by Indonesian agricultural companies around the spread of the COVID-19 epidemic

Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan

Faktor-Faktor Yang Mempengaruhi Environmental Disclosure Pada Perusahaan Industri di Singapore Exchange (SGX)

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