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All Journal Jurnal Ilmiah Ranggagading (JIR) The Indonesian Accounting Review Bina Al-Ummah MIX : Jurnal Ilmiah Manajemen Cosmogov: Jurnal Ilmu Pemerintahan Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business IKRA-ITH ABDIMAS Jurnal Equity JMB : Jurnal Manajemen dan Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Amalee: Indonesian Journal of Community Research & Engagement Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Bisnisman : Riset Bisnis dan Manajemen Journal Of Human And Education (JAHE) Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Ekonomi, Akutansi dan Manajemen Nusantara West Science Accounting and Finance Hikmayo: Jurnal Pengabdian Masyarakat Influence: International Journal of Science Review West Science Social and Humanities Studies Nomico ENDLESS : International Journal of Future Studies Equity Atestasi : Jurnal Ilmiah Akuntansi
Ari Purwanti
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Religion Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinants of Environmental Information Disclosure in Blue Category of PROPER Assessment Ari Purwanti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4012

Abstract

The need for environmental information disclosure on the activities of companies classified as "reactive" or companies with the PROPER assessment category in blue at this time, prompted this study to try to investigate the factors that could influence it. The level of effectiveness of loans in an effort to increase the rate of return on asset performance is the point of view in this study. This study aims to test the hypothesis of a measure of environmental information from the Indonesian Environmental Reporting Index. This study used 18 companies as samples with the PROPER-blue category. The results of empirical testing prove that the level of loan effectiveness has a negative and significant effect on the extent of environmental information disclosure and the rate of return on asset performance has a positive and significant effect on the extent of environmental information disclosure. The implications of the results of this study are expected to be a reference for better disclosure of environmental management.
Co-Authors A. Asrijal Agung Prabowo Agustin Hanivia Cindy Alfaruq, Zakiyuddin Abdul Malik Alfiana Alfiana Amalia, Mekar Meilisa Amalia, Soraya Dina Andiani, Paramita Asfahani, Asfahani Basir, Badirun Budi Witjaksana, Budi Bunyamin, Ilham Akbar Cahyani, Rizky Nur Cindy, Hanivia Dahlan, Kandi Safia Senastri Dewi, Dita Dismalasari Fresiliasari, Oktavie Fujianti, Lailah Herninta, Tiwi Hubbansyah, Aulia Keiko I Gusti Ketut Agung Ulupui Indupurnahayu Judijanto, Loso Kabdiyono, Era Agita Kamila, Syafa Kariyani, Etika KARTIKANINGRUM, SARI Komarudin Komarudin Kusdiyanto, Aris Lendra Lendra Mahmudah Mahmudah Melinasari, Susi Misdiyono Misdiyono Mohammad Edy Nurtamam, Mohammad Edy Mukti, Ade Faizal Mumu Muzayyin Maq Nainggolan, Hermin Na’afi, Septiana Noviyana, Henny Nur Faliza Nur Hidayati Nurcahaya, Claudya Nurhanimah, Nurhanimah Pamungkas, Eko Wiji Ramlah, Sri Ratna Novita Punggeti Rihfenti Ernayani Roefaida, Effy Samiun, Aspiati A. Samosir, Hendrik ES Siti Barokah, Siti Sudjono Sudjono, Sudjono Sugianto, Marshelli Suwandi Ng Tamrin Fathoni Teguh Pratama, Wilson Candra Tekat Sukomardojo Temy Setiawan, Temy Thalib, Najdah Utami, Eva Yuniarti Warastuti, Diah Wijayanti, Indah Oktari Wisma, Nur Zaman, Delfian Zulfia Hanum Alfi Syahr