Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics)
Vol 8, No 2: July 2016

Determinant of The Corporate Environmental Disclosure: Study on Jakarta Islamic Index

Yulianti Yulianti (UIN Syarif Hidayatullah Jakarta)
Leis Suzanawaty (UIN Syarif Hidayatullah Jakarta)
Zuwesty Eka Putri (UIN Syarif Hidayatullah Jakarta)
Ismawati Haribowo (UIN Syarif Hidayatullah Jakarta)



Article Info

Publish Date
09 Jul 2016

Abstract

The issue about corporate environment disclosure nowadays is increasing. This research aims to analyze the influence of firm size, leverage, proportion of independent commissioners, corporate secretary and firm age to corporate environmental disclosure. Thirteen companies that listed at Jakarta Islamic Index during 2011-2014 are used as sample. Data was analyzed using multiple regression technique. The independent variables are firm size, leverage, and proportions of independent commissioners, corporate secretary, and firma age. The result shows that simultaneously all independent variables have significant influence to corporate environmental disclosure. Whereas partially, firm size and firm age have significantly influence to corporate environmental disclosure. The implication of this research is the larger of the firm size and the longer firm will make a better corporate environmental disclosure in companies that listed at Jakarta Islamic Index.DOI: 10.15408/aiq.v8i2.3158

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Journal Info

Abbrev

iqtishad

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

This journal focused on Islamic law on economics and finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, including but not limited to Islamic law on Islamic Banking, Islamic Marketing, Islamic Human Resources, Islamic ...