PERFORMANCE, AWARD, INSTITUTIONAL OWNERSHIP, MEDIA COVERAGE: DAMPAK TERHADAP ENVIRONMENTAL DISCLOSURE DI INDONESIA

Adita Mutiara Annisa, Husnah Nur Laela Ermaya

Abstract


This study aims to examine how environmental performance, environmental award, institutional ownership, and media coverage influence environmental disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange and PROPER for the period 2018 – 2020. The research sample was determined using purposive sampling. This study has a sample of 83 data processed using the IBM SPSS 26 statistical program and analyzed using multiple regression. The result of the statistical tests proved that institutional ownership has a positive effect on environmental disclosure. Meanwhile, environmental performance, environmental awards, and media coverage do not affect environmental disclosure.


Keywords


Environmental Disclosure, Environmental Performance, Environmental Award, Institutional Ownership, Media Coverage.

Full Text:

PDF

References


Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2003). The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach. SSRN Electronic Journal, August. https://doi.org/10.2139/ssrn.405643

Anas, A., Rashid, H. M. A., & Annuar, H. A. (2015). The effect of award on CSR disclosures in annual reports of Malaysian PLCs. Social Responsibility Journal, 11(4), 831–852. https://doi.org/10.1108/SRJ-02-2013-0014

Arena, C., Liong, R., & Vourvachis, P. (2018). Carrot or stick: CSR disclosures by Southeast Asian companies. Sustainability Accounting, Management and Policy Journal, 9(4), 422–454. https://doi.org/10.1108/SAMPJ-06-2016-0037

Borghei-Ghomi, Z., & Leung, P. (2013). An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia. Accounting and Finance Research, 2(1), 110–127. https://doi.org/10.5430/afr.v2n1p110

Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information - A dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29(1), 21–41. https://doi.org/10.1080/00014788.1998.9729564

Chang, K., & Zhang, L. (2015). The effects of corporate ownership structure on environmental information disclosure—Empirical evidence from unbalanced penal data in heavy-pollution industries in China. WSEAS Transactions on Systems and Control, 10(1996), 405–414.

Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282–311. https://doi.org/10.1108/09513570210435852

Dowling, J., & Pfeffer, J. (1975). Pacific Sociological Association Organizational Legitimacy: Social Values and Organizational Behavior. Source: The Pacific Sociological Review, 18(1), 122–136.

Ermaya, H. N. L., & Mashuri, A. A. S. (2018). Kinerja Perusahaan Dan Struktur Kepemilikan: Dampak Terhadap Pengungkapan Lingkungan. Jurnal Kajian Akuntansi, 2(2), 225–237.

Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.

Greeners. (2020). KLHK Tahan Dirut Perusahaan Pengolah Limbah B3 di Bekasi. Diakses 31 Agustus 2021, dari https://www.greeners.co/berita/klhk-tahan-dirut-perusahaan-pengolah-limbah-b3-di-bekasi/

Hartono, E. (2018). Implemetasi Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Industri Dasar dan Kimia. Jurnal Kajian Akuntansi, 2(1), 108. https://doi.org/10.33603/jka.v2i1.1299

Julekhah, F., & Rahmawati, E. (2019). “The Influence of Media Exposure, Industry Sensitivity, Foreign Ownership, Public Ownership and Profitability on Environmental Disclosure and The Impact on Firm Value.” Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 50–66.

Julianto, M., & Sjarief, J. (2016). Analisis Pengaruh Kinerja Lingkungan, Manajemen Laba, Ukuran Perusahaan, Dan Profitabilitas Terhadap Pengungkapan Lingkungan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi, 9(2), 147–171. https://doi.org/10.25170/jara.v9i2.33

Mashuri, A. A. S., & Ermaya, H. N. L. (2020). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables. 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019) The, 124(47), 16–28. https://doi.org/10.2991/aebmr.k.200305.047

Masoud, N., & Vij, A. (2021). Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs). Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2020.1859850

Mutia, K. F., Wahyuni, M. A., & Herawati, N. T. (2018). Pada Perusahaan Yang Terdaftar Pada Indeks Sri Kehati Periode 2013-2017. 1, 13–25.

Ningtyas, A. A., & Triyanto, D. N. (2019). Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2015-2017). 3(1), 14–26.

Owusu, C. A., & Siaw, F. (2012). Corporate Social and Environmental Auditing : Perceived Responsibility or Regulatory Requirement ? Research Journal of Finance and Accounting, 3(4), 47–57.

PPDI KLHK. (2021). Putusan PN Bale Bandung: PT BUCP Terbukti Mencemari DAS Citarum. Diakses 30 Agustus 2021, dari http://ppid.menlhk.go.id/berita/siaran-pers/5963/putusan-pn-bale-bandung-pt-bucp-terbukti-mencemari-das-citarum

Purwanto, A. P., & Nugroho, P. I. (2020). Factors Influencing Environmental Disclosure in Consumer Goods Industry and Mining Companies. International Journal of Social Science and Business, 4(1), 1–9. https://doi.org/10.23887/ijssb.v4i1.24097

Ryan, C. M., Dunstan, K. L., & Brown, J. (2002). The Value of Public Sector Annual Reports and Annual Reporting Awards as a Signal of Management Performance. SSRN Electronic Journal, 8(1), 61–76. https://doi.org/10.2139/ssrn.1281167

Sari, W. H., Agustin, H., & Mulyani, E. (2019). Pengaruh Good Corporate Governance dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Jurnal Eksplorasi Akuntansi, 1(1), 18–34.

Solikhah, B., & Maulina, U. (2021). Factors influencing environment disclosure quality and the moderating role of corporate governance. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1876543

Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.1055/s-2004-820924

SuaraSulSel. (2021). Walhi Sulsel Desak PT Vale Hentikan Sementara Produksi Nikel. Diakses 30 Agustus 2021. https://sulsel.suara.com/read/2021/08/24/170705/walhi-sulsel-desak-pt-vale-hentikan-sementara-produksi-nikel

Suprapti, E., Fajari, F. A., & Anwar, A. S. H. (2019). Pengaruh Good Corporate Governance Terhadap Environmental Disclosure. Akuntabilitas: : Jurnal Ilmu Akuntansi, 12(2), 215–226. https://doi.org/10.15408/akt.v12i2.13225

Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Adita Mutiara Annisa, Husnah Nur Laela Ermaya

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 Fakultas Ekonomi dan Bisnis| Universitas Pelita Harapan| Lippo Karawaci - Tangerang| 15811
slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor