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All Journal Wahana Riset Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Management, Accounting and Technology (JEMATech) Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Economic and Education Journal (Ecoducation) Jurnal Akuntansi & Perpajakan Jayakarta Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Economic and Education Journal (Ecoducation) Jurnal Riset Mahasiswa Akuntansi
Octavia Lhaksmi Pramudyastuti
Universitas Tidar
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Mathematics Social Sciences Other

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Journal : Wahana Riset Akuntansi

 1 
Tipe Pengungkapan Lingkungan dalam Laporan Tahunan Perusahaan Publik di Indonesia Utpala Rani; Octavia Lhaksmi Pramudyastuti
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111934

Abstract

This descriptive study explores the types of pro-environmental behavior that public companies in Indonesia disclose in their annual reports. In general, environmental disclosure is one of the company's channels to send signals to stakeholders about the company's attitude and commitment to environmental protection. In this study, the types of environmental disclosure for 160 public companies listed on the IDX were identified by content analysis. The results show that most of the sample companies committed greenwashing for the disclosure of their pro-environmental commitments in the annual reports. This indicates that environmental disclosure by public companies in Indonesia tends to be symbolic and oriented solely to regulatory compliance.Keywords: Environmental Disclosure; Pro-Environment Behavior; Greenwashing; Public Company.
Co-Authors Agustina Prativi Nugraheni Agustina Prativi Nugraheni Alex Johanes Simamora Atika Atika Azizah Azizah Deva Sasti Wilujeng Diah Agustina Prihastiwi Fatimah, Ari Nurul Fitrah Sari Islami Ghina Fitri Ariesta Susilo Gusti Ayu Givsa Hermin Dwi Khasanah Ika Sulistiani Iswanaji, Chaidir Kusdianti Fatimah Maharani Galuh Pitaloka Rayi Pangesti Mira Nur Haniifah Nayla Salsabila Nuwun Priyono Rizky Puspita Dewi Suci Nasehati Sunaningsih Supanji Setyawan Suryatimur, Kartika Pradana Titania Nur Wahyuningtiyas Utpala Rani Utpala Rani Utpala Rani Utpala Rani Yasmin Rifdah Nuralifia Yulida Army Nurcahya