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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Accounting Analysis Journal
Safitri, Lisdiana
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Religion Economics, Econometrics & Finance Social Sciences

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Journal : Accounting Analysis Journal

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The Determinants of Environmental Disclosure in Indonesia, Malaysia, and Thailand Safitri, Lisdiana; Sri Wahyuningrum, Indah Fajarini
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51436

Abstract

The study aims to analyze the affecting factors of environmental disclosure, such as company size, industry type, profitability, company age, environmental performance, and institutional ownership. The population of this study is the manufacturing companies listed on Indonesia Stock Exchange (IDX), Kuala Lumpur Stock Exchange (KLSE), and Stock Exchange Thailand (SET) in 2019. The sampling technique uses purposive sampling with 93 companies. The analysis technique uses is multiple linear regression. The result of this study show company size, environmental performance, and institutional ownership have a positive and significant effect on environmental disclosure. On the other side, this result shows industry type, profitability, and company age have an insignificant effect on environmental disclosure. The conclusion of this study is the company which is categorized as the bigger company with many institutions ownership, with verification ISO 14001 has more responsibility to contribute to environmental disclosure. This is because the company has operational activities and impacts related to the environment. Keywords: Environmental Disclosure; Company Size; Industry Type; Profitability; Company Age; Environmental Performance
Co-Authors Hanafiah, Pratika Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Mardita, Afta Serti