文章基本信息

标题：Determinants Influencing Environmental Disclosure in High Profile Companies in Indonesia
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作者：Niken Lady Junita ; Niken Lady Junita ; Agung Yulianto 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2017
卷号：6
期号：3
页码：420-431
语种：English
出版社：Universitas Negeri Semarang
摘要：This study aims to obtain empirical evidence of the influence of board of commissioners, managerial ownership, media coverage, company size, and profitability to the disclosure of the environment. The population in this study is high profile companies listed on the Indonesia Stock Exchange in 2011 untill 2015 as many as 83 companies. The sampling technique used in this study is purposive sampling with certain criteria and selected as many as 11 companies as a sample with a total of 55 units of analysis. Hypothesis analysis method used in this research is multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that the board of commissioners is measured using the number of board meetings positively affect the disclosure of the environment. Media coverage measured using the JanisFadner coefficient positively affects environmental disclosure. Company size measured using Ln total assets positively affects environmental disclosure. Meanwhile, managerial ownership is measured using a percentage of managerial share ownership, and profitability measured using ROE has no effect on environmental disclosure. Conclusions from the results of this study indicate that the disclosure of the environment is influenced by the board of commissioners, media coverage, and company siz.
其他摘要：Penelitian ini bertujuan untuk memperoleh bukti secara empirispengaruh dewan komisaris, kepemilikan manajerial, liputan media, ukuran perusahaan, dan profitabilitas terhadap pengungkapan lingkungan. Populasi dalam penelitian ini adalah perusahaan yang ter
关键词：Board of Commissioners; Company Size; Environmental Disclosure; Managerial Ownership; Media Coverage; Profitability