Path: Top Ľ Journal Ľ Jurnal_Keuangan_dan_Perbankan Ľ 2010

Information Gap: Demand Supply Environmental Disclosure di Indonesia

Jurnal Keuangan dan Perbankan, Vol. 14, No. 1 Januari 2010
Journal from JIPTUNMERPP / 2011-12-27 02:44:26
Oleh : Doko Suhardjana ; Umi Choiriyah, Diploma 3 of Finance and Banking Merdeka University Malang (jurkkubank@yahoo.com)
Dibuat : 2010-01-01, dengan file

Keyword : Information gap, environmental disclosure, company characteristics, broader stakeholders

The purpose of this study were to investigate information gap of environmental disclosure in Indonesian and to examine relationship between company characteristics and its environmental disclosures. Company characteristics were identified as size, profitability, leverage, profile, and company’s operation territory. This study also examined proportion of independent commissioner and the educational background of commissioner president as control variable. Primary and secondary data were used in this research. Intervew and questionnaire to 50 respondents as broader stakeholders used as primary data. On average, there was high demand from respondents on environmental disclosure (score of 3.95 within 5 likert scale). Under purposive sampling, 100 annual report of companies in BEI were selected as secondary data. There was 44% of those disclosed environmental information. Under weighted index, the level of disclosure was 4.48%. High demand from broader stakeholders to disclose environmental information does not supply properly by Indonesia companies. Thus, there was information gap in environmental disclosure. Result of logistic regrespanies. Thus, there was information gap in environmental disclosure. Result of logistic regression showed that the determinants for Indonesian companies to disclosure environmental information were Profitability; leverage and proportion of Independent commissioner. In addition, the significant predictors for the level of disclosure were leverage; proportion of independent commissioner and the educational background of commissioner president.

Deskripsi Alternatif :

The purpose of this study were to investigate information gap of environmental disclosure in Indonesian and to examine relationship between company characteristics and its environmental disclosures. Company characteristics were identified as size, profitability, leverage, profile, and company’s operation territory. This study also examined proportion of independent commissioner and the educational background of commissioner president as control variable. Primary and secondary data were used in this research. Intervew and questionnaire to 50 respondents as broader stakeholders used as primary data. On average, there was high demand from respondents on environmental disclosure (score of 3.95 within 5 likert scale). Under purposive sampling, 100 annual report of companies in BEI were selected as secondary data. There was 44% of those disclosed environmental information. Under weighted index, the level of disclosure was 4.48%. High demand from broader stakeholders to disclose environmental information does not supply properly by Indonesia companies. Thus, there was information gap in environmental disclosure. Result of logistic regrespanies. Thus, there was information gap in environmental disclosure. Result of logistic regression showed that the determinants for Indonesian companies to disclosure environmental information were Profitability; leverage and proportion of Independent commissioner. In addition, the significant predictors for the level of disclosure were leverage; proportion of independent commissioner and the educational background of commissioner president.

Beri Komentar ?#(0) | Bookmark

PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

Print ...

Kontributor...

  • Editor: Wiwik Supriyanti, Dra. SS.