Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal JAM Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Equivalent : Journal of Economic, Accounting and Management Strategi : Jurnal Manajemen International Journal of Economics, Management and Accounting
Amanda Oktariyani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JAM

 1 
Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia Amanda Oktariyani; Rachmawati, Yuni
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.130

Abstract

This paper investigates the effect of profitability, leverage, environmental performance and gender diversity on the quality of environmental disclosure by analyzing annual report of mining companies listed on Indonesia Stock Exchange during 2017 - 2019. Based on the purposive sampling method, 25 mining companies were selected. This study used panel data regression as the data analysis method. The result showed that profitability, leverage and gender diversity has not significant effect on quality of environmental disclosure, while environmental performance has positive and significant effect on quality of environmental disclosure. Thus, companies that has ISO 14001 certification tend to disclose information related to their responsibility to the environment more detail in annual reports.
Co-Authors Padriyansyah Padriyansyah Rachmawati, Yuni Reina Widya Carissa Riza Syahputera Sugiharto