Pengungkapan Informasi Lingkungan oleh Perusahaan di Indonesia

The purpose of this study is to analyze the factors that influence disclosure of environmental aspects information in manufacturing companies. These factors are firm age, public share ownership, profitability, leverage, and industry type. The population of this research are companies listed on the IDX 2016-2018. The samples of this study are 130 manufacturing companies using a purposive sampling method. This research uses multiple regression methods to test the hypothesis. The Environmental disclosure score index used is the Indonesian Environmental Reporting Index (IER). The result of this study shows as industry type has a significant positive influence on environmental aspects information but firm age, public share ownership, profitability, and leverage did not have a significant influence on environmental aspects information in companies.

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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Kepemilikan Saham Publik Pada Pengungkapan Corporate Social Responsibility

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p08 ◽

2019 ◽

Vol 29 (1) ◽

pp. 111

Author(s):

I Komang Gede Surya Andriana ◽

I Wayan Gde Wahyu Purna Anggara

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Global Reporting Initiative ◽

Company Size ◽

Share Ownership ◽

Regression Methods ◽

Food And Beverage ◽

Corporate Social ◽

Public Share

Corporate Social Responsibility is a strategy that is applied by a company as evidence of the company's social responsibility to the environment and social companies so that the company can grow sustainably. This study aims to determine the effect of company size, profitability, leverage and public share ownership on CSR disclosures of food and beverage companies. Measurement of index of social responsibility disclosure with Global Reporting Initiative Generation 4.This research was conducted on food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2016 period. Samples were selected using purposive sampling and obtained 33 data that met the sample criteria. The research data was analyzed using multiple linear regression methods. The results showed that firm size and profitability had a positive effect on Corporate Social Responsibility disclosure, while Leverage and public share ownership had no effect on the disclosure of Corporate Social Responsibility. Keywords : Corporate Social Responsibility; company size; profitability; leverage; public share ownership.

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THE EFFECT OF DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), AND GROWTH ASSETS ON DIVIDEND POLICY IN CONSUMER GOODS MANUFACTURING COMPANIES WHICH IS LISTED IN THE STOCK EXCHANGE INDONESIA 2015-2017 PERIOD

ACCRUALS ◽

10.35310/accruals.v4i02.588 ◽

2020 ◽

Vol 4 (02) ◽

pp. 175-184

Author(s):

Jasinta Mustika Sianipar

Keyword(s):

Consumer Goods ◽

Dividend Policy ◽

Stock Exchange ◽

Positive Influence ◽

Manufacturing Companies ◽

Current Ratio ◽

Regression Methods ◽

Equity Ratio ◽

Asset Growth ◽

Quantitative Descriptive

The existence of this study is to determine the effect of DER, CR, and AG on the consumer goods sector dividend policy contained on the IDX. Research is classified as a quantitative approach, the type of research used is quantitative descriptive and its nature is based on the level of explanation. The population is 50 companies and the sample is 19 companies. Data collection techniques are documentation and sources of IDX financial statements. This research is tested using multiple linear regression methods before testing the hypothesis the data will be tested using the classic assumption test. The conclusions obtained in the study showed that simultaneously DER, CR, and AG had a positive influence on dividend policy. Partially, DER has a positive and significant impact on dividend policy with a value of 2,792> 1.67412 and 0.008 <0.05. CR positive and significant effect on dividend policy 2,780> 1.67412 and 0.008 <0.05. AG negative and insignificant effect 2.780> 1.67412 and significant value 0.436> 0.05.Keywords: Debt To Equity Ratio (Der), Current Ratio (Cr), And Asset Growth (AG) Against Dividend Policy

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Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i1.53 ◽

2019 ◽

Vol 1 (1) ◽

pp. 18-34

Author(s):

Wiwi Hawin Sari ◽

Henri Agustin ◽

Erly Mulyani

Keyword(s):

Corporate Governance ◽

Environmental Performance ◽

Stock Exchange ◽

Secondary Data ◽

Audit Committees ◽

Manufacturing Companies ◽

Environmental Reporting ◽

Environmental Disclosure ◽

Good Corporate Governance ◽

Environmental Disclosures

This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures

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CORPORATE GOVERNANCE DAN PENGUNGKAPAN LINGKUNGAN BERDASARKAN ISO 14001 DI INDONESIA

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v15i02.74 ◽

2015 ◽

Vol 15 (02) ◽

Author(s):

Sri Supatminingsih

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Committee ◽

Iso 14001 ◽

Service Firms ◽

Manufacturing Companies ◽

Environmental Disclosure ◽

Control Variables ◽

Industry Type ◽

Independent Audit

The purposes of this study were determine the level of environmental disclosure in Indonesia, examining differences in the level of environmental disclosure in ISO 14001 certified company between service firms and manufacturing companies. The study also examines the effect of corporate governance on environmental disclosure. Corporate governance is proxied as the number of commissioners, the proportion of independent commissioners, the number of commissioners meeting, the number of audit committee members, the proportion of independent audit committee members, and the number of audit committee meetings. In this study, firm size and industry type are used as control variables. Environmental disclosure is measured by the elements of ISO 14001. The sample in this study 60 companies certified ISO 14001 and 60 companies non certified ISO 14001 listed in the Indonesia Stock Exchange (BEI) in 2009 and 2010. Sample selection is done by purposive sampling. Technical analysis is a classic assumption test, descriptive statistics and hypothesis testing using multiple regression, t-test, and Annova. The results showed the average environmental disclosures in Indonesia amounted to 60.71% for companies that certified ISO 14001 and 25.98% for companies that non certified ISO 14001. There are differences in the level of disclosure in the company's ISO 14001 certified between service firms and manufacturing companies. Based on test results using 0.05 significance level variables were significant positive effect on environmental disclosure is the proportion of independent audit committee. Control variables firm size and industry type on disclosure of environmental impact at the level of 10%.Key word : corporate governance, board of commissioners, audit committee, environmental disclosure.

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Fundamental Environment dan Kinerja Keuangan (Studi pada Perusahaan Pertambangan Dan Manufaktur Yang Terdaftar di ISSI 2016-2019)

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v4i1.11776 ◽

2021 ◽

Vol 4 (1) ◽

pp. 124

Author(s):

Siti Halizah Asaqdah ◽

Rosyid Nur Anggara Putra

Keyword(s):

Financial Performance ◽

Environmental Performance ◽

Sampling Technique ◽

Iso 14001 ◽

Stock Index ◽

Manufacturing Companies ◽

Environmental Reporting ◽

Environmental Disclosure ◽

Analysis Technique ◽

The Impact

<p class="bdabstract">The study aims to examine the impact of environmental performance, environmental disclosure and ISO 14001 on financial performance. The independent variables used to consist of environmental performance as measured by the PROPER rating, environmental disclosure as proxied by the Indonesia Environmental Reporting (IER) index, and ISO 14001 measured by a dummy variable, while financial performance as proxied by ROA is the dependent variable. The purposive sampling technique was used for sampling which resulted in a total of 30 sample companies which were mining and manufacturing companies that were included in the Indonesian Sharia Stock Index (ISSI) from 2016 to 2019. Multiple linear regression tests were used in the data analysis technique. The test results show that ISO 14001 has a positive and significant effect on financial performance, while environmental performance and environmental disclosure have no effect on financial performance.</p>

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Empirical investigations on boards, business characteristics, human capital and environmental reporting

Social Responsibility Journal ◽

10.1108/srj-02-2012-0019 ◽

2013 ◽

Vol 9 (4) ◽

pp. 534-553 ◽

Cited By ~ 16

Author(s):

Roshima Said ◽

Noorain Omar ◽

Wan Nailah Abdullah

Keyword(s):

Human Capital ◽

Boards Of Directors ◽

Listed Companies ◽

Annual Reports ◽

Firm Characteristics ◽

Environmental Reporting ◽

Environmental Disclosure ◽

Content Type ◽

Board Characteristics ◽

Industry Type

Purpose – The objectives of this paper are to examine the level of environmental disclosure in annual reports made by Malaysian public listed companies for the year ended 2009, and to investigate whether there are any relationships between board characteristics (board size and board independence), firm characteristics (business type) and human capital characteristics (age, knowledge background and proportion of female directors) and environmental disclosure in Malaysian public listed companies' annual reports for the year ended 2009. Design/methodology/approach – The study constructs the environmental disclosure index with 11 disclosure themes based on research by Sharifah et al. to determine the environmental disclosure level. The study uses content analysis to find the environmental disclosure items and constructs an environmental disclosure index from the companies' annual reports. Hierarchical regression analysis is used to examine the relationships between the environmental disclosure index and board characteristics (board size and board independence), firm characteristics (business type) and human capital characteristics (age, knowledge background and proportion of female directors). Findings – The results of the study reveal that there is a significant relationship between the existence of an independent non-executive chairman, the chairperson's age, the existence of a CEO with a law background and the industry type with the extent of environmental disclosure. The industry type is found to be the most significant variable that influences the level of environmental disclosure in Malaysian public listed companies for the year ended 2009. Research limitations/implications – The findings are limited to Malaysian public listed companies for the year January to December 2009. The source of the data used in this study is companies' annual reports only. This study has several implications that may apply in many countries, irrespective of whether they are developing or developed countries. First, it provides strong evidence to show that boards of directors and human capital are significant variables in the extent of disclosure. Second, it is useful to managers, especially to boards of directors in Malaysia, in identifying board characteristics and human capital characteristics that could improve companies' environmental activities; these could be disclosed in the interest of stakeholders and the public's environmental concern. Third, this study can also be used as an initial step for companies in to be involved in environmental activities. Prior studies have proved that these activities could enhance companies' image and reputation and could offer financial benefits to the business. Originality/value – The study extends the previous studies by the inclusion of human capital characteristics as a factor that influences environmental reporting in Malaysia. This study has demonstrated that to mitigate the agency problems between firms and shareholders, society and stakeholders, and particularly environmental impact, the inclusion of human capital characteristics as an indicator may help to reduce expected costs and negative impacts on firm value, and may also demonstrate to society and the company's stakeholders that individual firms are doing their part to help solve society's social and environmental problems through additional disclosures.

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Corporate diversity and corporate social environmental disclosure of listed manufacturing companies in Nigeria

Problems and Perspectives in Management ◽

10.21511/ppm.16(3).2018.19 ◽

2018 ◽

Vol 16 (3) ◽

pp. 229-244 ◽

Cited By ~ 4

Author(s):

Ozordi Emmanuel ◽

Uwalomwa Uwuigbe ◽

Obarakpo Teddy ◽

Ikumapayi Tolulope ◽

Gbenedio Akpevwenoghene Eyitomi

Keyword(s):

Positive Influence ◽

Manufacturing Companies ◽

Environmental Disclosure ◽

Board Size ◽

Corporate Diversity ◽

And Gender ◽

Social Environmental ◽

Corporate Social ◽

Foreign Directors ◽

The Impact

This study examined the impact of corporate diversity on corporate social environmental disclosure of registered manufacturing firms in Nigeria. The study considered both industrial and consumer goods firms, respectively, consisting a total of 37 firms. A total of 17 firms was selected for this study using purposive random sampling spanning the period 2012–2016. While the content analysis technique was engaged to ascertain the extent of corporate social environmental disclosure, the study adopted the following variables (board size, foreign directors, and gender) as measures for corporate diversity. Findings from the study revealed that board size, foreign directors and gender had a significant positive influence on the extent of corporate social environmental disclosure of the selected firms. On the other hand, the presence of an independent director and non-executive director had an insignificant positive influence on corporate social environmental disclosure. Thus, the study recommends that a large and diverse board with experience, expertise and women involvement would enhance mandatory environmental audit and environmental grievance mechanism report, and if necessary, an ecological committee would be established, and also community leader on the board would contribute enormously to the going concern of the business.

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Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽

10.33557/mbia.v17i2.317 ◽

2019 ◽

Vol 17 (2) ◽

pp. 1-10

Author(s):

Rolia Wahasusmiah

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Sampling Method ◽

Total Population ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Positive Influence ◽

Manufacturing Companies ◽

Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

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Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context

International Journal of Emerging Markets ◽

10.1108/ijoem-04-2019-0255 ◽

2020 ◽

Vol 15 (6) ◽

pp. 1061-1082 ◽

Cited By ~ 1

Author(s):

Merve Acar ◽

Hüseyin Temiz

Keyword(s):

Environmental Performance ◽

Emerging Market ◽

Positive Association ◽

Corporate Environmental Performance ◽

Tobit Regression ◽

Environmental Reporting ◽

Environmental Disclosure ◽

Significant Positive Association ◽

Content Type ◽

Environmental Disclosures

PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.

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Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework

Sustainability ◽

10.3390/su13010296 ◽

2020 ◽

Vol 13 (1) ◽

pp. 296

Author(s):

Adelaide Martins ◽

Delfina Gomes ◽

Manuel Castelo Branco

Keyword(s):

Financial Performance ◽

Conceptual Framework ◽

Impression Management ◽

Organizational Legitimacy ◽

Social Reporting ◽

Corporate Accountability ◽

Environmental Reporting ◽

Environmental Disclosure ◽

Corporate Social Reporting ◽

Corporate Social

Institutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impression Management (IM) tactics to manage perceptions. Consequently, organizations may provide accounts demonstrating that they are good corporate citizens and possess the intangible assets required for future good financial performance. Although organizations have increased their corporate social reporting, the quality and reliability of those reports have been questioned. The literature suggests that these disclosures tend to be selective and biased, and do not enhance corporate accountability. This study proposes a formal conceptual framework linking IM, social and environmental accountability, financial performance, and organizational legitimacy. The arguments in this study are of economic, societal, and ethical concern, as IM behaviors may undermine the transparency of social and environmental reporting, and the decoupling between the economic and social image offered by companies through reporting and the reality. These insights also point at the complexities for organizations in dealing with accountability to all stakeholders. The conceptual framework proposed is useful for future studies aiming at understanding how organizations use IM in their corporate social reporting in the accountability process.

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