Jurnal Riset Akuntansi Kontemporer
Vol 14 No 2 (2022): October Edition

THE ASSOCIATION OF PERFORMANCE, AWARDS, OWNERSHIP, AND MEDIA WITH THE ENVIRONMENTAL DISCLOSURE

Adita Mutiara Annisa (UPN Veteran Jakarta)
Husnah Nur Laela Ermaya (UPN Veteran Jakarta)

Article Info

Publish Date
24 Oct 2022

Abstract

This research aims at analyzing and empirically testing the effect of environmental performance, environmental awards, institutional ownership, and media coverage at 32 non-financial companies listed on the Indonesia Stock Exchange and PROPER for the period 2018 – 2020 with 96 data and analyzed using multiple regression. The result of the statistical tests has proven that institutional ownership has a significantly negative effect on environmental disclosure. Meanwhile, environmental performance, environmental awards, and media coverage do not affect environmental disclosure.

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Journal Info
Jurnal Riset Akuntansi Kontemporer
Website

Abbrev

jrak

Publisher

Universitas Pasundan

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...