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Journal : Jurnal Akuntansi

The Occurrence of Environmental Disclosures in The Annual Reports Susi Susi
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

This study aims to evaluate whether the occurrence of environmental disclosures in a corporate annual report is associated with a firm environmental visibility. As environmentally visible firms are easier to observe by relevant constituents, they are more vulnerable to public scrutiny. This paper hypothesizes that environmentally visible firms tend to disclose environ-mental information in their annual reports as compared to those of less visible companies. A firm’s environmental visibility is proxied by size, profitability and industry sensitivity to the environment. While firm size is measured by total asset and profitability is measured by return on Asset (ROA), industry sensitivity is measured by the sensitivity of firm activities to the envi-ronment. Industry sectors such as banking, insurance, finance, services are considered as non-sensitive, whereas those of chemical, forestry, mining, automotive, paper and timber, are consid-ered as sensitive sectors. This paper uses the categorization by the Indonesian Accounting Stan-dards (PSAK) No. 32 and 33 which considers forestry and mining firms as the most environmentally sensitive industries by requiring firms in these sectors to report any material information regarding environmental issues. Environmental disclosure in this study is measured by the occurrence of environmental information in the annual reports using a dummy variable (1, if it occurs and 0, otherwise). The sample consists of 205 companies listed on Jakarta Stock Exchange in 2002. It is found that 66 of companies under non-sensitive industries did not mention any environmental information. This study also shows that the occurrence of environmental disclosure in annual reports of Indonesian companies is associated with size and industry sector, but not with profitability.Keywords:    environmental disclosure, environmentally sensitive industry, returns on asset, prof-itability, logistic regression
Co-Authors A.T, Paquita Sandy Abidin, Raistin Nur Achmad Yusuf Afriwardi Afriwardi Agustina, Lya Ahmad Luthfi Aisyah, Ai Aisyiah, Siti Akbar, Arief Rahmad Maulana Al Hakim, Hisyam Musthafa Alan Dwi Wibowo Alia Rahmi Alyauma Hajjah Andi Nurkholis Annida Zakkiah, Annida Zakkiah Anshar, Sholeh Arfan Eko Fahrudin Arief RM Akbar, Arief RM Arif Permana Putra, Arif Permana Aristya, Muhammad Nabil Raihan Assyifa, Mutiya Nur Astinana Yuliarti Astuti - Aswin Aswin Asyiah, Nur Fadillah Ayashy, Diah Taubatry Badriah Daulay Bakti Nur Ismuhajaroh Batubara, Siti Chairiyah Citra Afrellia, Rossi Darmika, Ida Bagus Desy Purnama Sari Devi, Lathifa Sandra Devi, Lathifah Sandra Dwi Putri Arianti Dyah Frawesti Eka Lestari, Sonia Elvi Yenti Erlindawati, Erlindawati Febriani Purba Febriansyah, Muhammad Raihan Fika Melinda Putri Finola, Marsya Ayu Firmansyah, Jovan Prima Fitalia, Fitalia Fitri Anggini Grace Sitompul Gusti Revilla Gusti Revilla Hafni Bachtiar Hambali, Risman Hanif, Kharis Hudaiby hardiyanto, lutfi Hasbi, Hartas Hasni Hasni Helmawati Helmawati Hisyam Musthafa, Hisyam Husni Syahrudin I Gede Arya Juni Arta Indri Utami, Novariani Indriasari, Ratna Irawan, Adhe Irma, Dasih Isyana, Ina Iwan Sugriwan Jamilah Jamilah Karnanto Hendra Murliawan Khair, Otti Ilham Khairina, Mahfuzhah Khusna, Lailil Koimah, Siti Mariyatul Kunti Ayu Vedanti Kurnia, Heri Kurniati, Pat Kusnandar, Nandang liliskurniah, Lilis Kurniah Rahmawati Luthfiyah, Annisa Maemunah Maemunah Maemunah, Sari Mahyus, Mahyus Majid, Zuliyan Agus Nur Muchlis Mardhiyah, Rodhiyatam Mardianto, Afri Marisa Permatasari, Marisa Marline Nainggolan Maryuni, Yuni Meigia Nidya Sari meryatrisna, Merya Trisna Mety Dwi Putri Eszy Muhammad Aditya, Muhammad Aditya Muhammad Basri Muhammad Hamid Munawar, Alifah Chairul Murniwati Murniwati Niken Kusumawardani Nila Kasuma Nisa, Nurul Fayzhatun Nur Azizah Nur Cholimah Nur Hasanah Perangin Angin, Nur Hasanah Perangin Angin Nur Hayati Nurdiyana, Nurdiyana Oktanti, Sari Indah Oni Soesanto Palupi, Dyah Retno Prabhawa, M Dikky Pratignjo, Listijono Setyo Pudjiastuti, Sri Rahayu Puspo Renan Joyo Putra, Doli Aditia Putra, Jefrison Putri Ovieza Maizar Putri, Mas Fierna Janvierna Lusie putriwijaya, Putri Wijaya Raharjo, Joko Susilo rahayu, dona Rahmatika, Gina Rahmatullah Rahmatullah Rasyid, Naila Abd Reni Hindriari Reni Nofika Retno Sri Mulyani Rini Hustiany Ririn Nikmatul Kuffa Rizka Dwi Ramadhani Rohmanna, Novianti Adi Roni, Roni Rosalina Kumalawati Rosalina, Ria Rosmiati, Yatti Rumiati, Sri Rupiadi Rupiadi Rupiadi, Rupiadi Rustandi, Roni Sa'adah, Nik'mah Sabandi, Muhamamd Saidil, Saidil Sakinah, Nurul Yasin Salman, Agus Sandrasari, Diny Agustini Sari Astuti Sari, Nur Sinta Sari, Putri Tiska Saryono Saryono Sasi Gendro Sari Sasmita, Saepudin Karta Saufi, Ahmad Septipane, Dwi Setiawati Setiawati Shafa, Ulan Fajrdhya Sigit Apriyanto Siti Zubaidah Sopandi, Sopandi Styawati, Styawati Suanto, Suanto Subkhan, Moh. Sukmasari, Dewi Susilo, Tanto Budi Syahrul R, Syahrul Tanwirul Millati Taufik, A. Mokh. Thaha, Hisban Tiwi Etika Trimurni Abidin Ummul Azmi Utami, Ichwani Siti Wasliman, Eva Dianawati Widiani, Esti wijaya, Putri Wijaya Wiryadinata, Halim Wong, Mettadewi Yani, Farida Zaenur Yeni Agustina, Yeni Yolanda, Silvia Yolanda yoppie, yoppie Yora Harlistyarintica Yoseptry, Ricky Yulia Citra, Yulia Zaky Soewandi Ahmad Zaky Yopiannor, Farid Zaluchu, Sonny Eli Zhafirah Muharani Nasution Zulkarnain Agus