文章基本信息

标题：The Influence of Stakeholders Pressure and Media Coverage on Environmental Disclosure of Indonesian Manufacturing Companies
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作者：Niswah Baroroh ; Muhammad Khafid ; Siti Rahayu 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2022
卷号：26
期号：2
页码：1-9
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This research intends to examine the role of stakeholder pressure and media coverage on the environmental disclosure. The object of this research is 189 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample is selected using the purposive sampling technique, which results in 49 units of analysis. Documentation is used as a data collection technique. The data analysis technique is carried out through descriptive statistical and multiple linear regression analyses. The research findings show that the employees and consumer-oriented industries have a significant positive effect on the disclosure of the environemnetal disclosure. Meanwhile, investor-oriented industries influence the environmental disclosure in a negative direction. The originality of this research is that the use of media coverage and the company's orientation to its stakeholders simultaneously is expected to provide a new perspective on environmental disclosure.
关键词：Environmental Disclosure;Industries Orientation;Media Coverage;Stakeholders' Pressure