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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Kinerja DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Indian Journal of Forensic Medicine & Toxicology International Journal of Community Engagement and Development
Djoko Suhardjanto
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Library & Information Science Public Health Social Sciences

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Journal : Jurnal Akuntansi

 1 
Indonesian Environmental Reporting Index dan Karakteristik Perusahaan Djoko Suhardjanto; Laras Miranti
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study is to examine relationship between company characteristics and its environmental disclosures. Company characteristics are identified as size, leverage, profitability, and company’s operation territory. This study also investigates industry type and corporate governance provisions as control variable. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 80 Indonesian listed companies’ annual reports are selected. From the sample, there is fifty three point seventy five percent (53.75%) disclosed environmental information. Result of statistical analysis shows that profitability and industry type are as significant predictors to environmental disclosure. The implication is that the regulator should encourage companies with high profit should be more concern to report their environmental activities. In addition, manufacture companies have to have more responsibility to inform their environmental activities in annual reports than service or financial companies.    Keywords:     environmental disclosure, company characteristics, Indonesian Environmental Reporting (IER) index.
Praktik Intellectual Capital Disclosure Perusahaan yang Terdaftar di Bursa Efek Indonesia Djoko Suhardjanto; Mari Wardhani
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this research is to examine the level of intellectual capital disclosure in annual report prepared by listed firms on IDX. This research examines the relationship between intellectual capital disclosure as a dependent variable and firm’s characteristic (size, profitabil¬ity, leverage, and length of listing on IDX and corporate governance provisions) as independent variables.This research used 80 annual reports 2007 of Indonesian listed firms. Sample was selected using proportional purposive sampling method. The result shows that the average level of intellectual capital disclosure is only 35%. Multiple regression analysis is used to test the hypothesis. Statistical analysis demonstrates that Firm’s Size and Profitability are predictors to the level of intellectual capital disclosure. The implication is that firm’s with high total asset and profitability should be more concern to report intellectual capital information because it’s the one of crucial information that considered by investor, to reduce “information gap” and to increase shareholder value. Keywords: intellectual capital disclosure, firm’s characteristics
Co-Authors Ambar Mutiara Bayu Tri Cahya Bayu Tri Cahyo Chintia Eni Jufriyah Sulistyorini Ghanesus Biekayanti Ghanesus Biekayanti Ita Akyuna Nightisabha Laras Miranti Marhalinda Marhalinda Mari Wardhani Mohamed Ayyub Hassan Mohd Koharuddin Novita Dian Permatasari Ranti Utami Samantha Thaidy Sandra Fitri Astrini Sandra Fitri Astrini Shinta Nugraheni Shinta Nugraheni Siregar BUDI, Budi Alamsyah Sri Hartoko Wahyu Widarjo Yeni Yeni Priatna Sari Yeni Priatnasar