FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar di PROPER dan BEI Periode 2008-2010)
Abstract: This research was
aimed to obtain empirical evidence about factors influencing environmental
responsibility disclosure in the company`s annual report. The factors used in
this research were profitability, company size, government regulation,
corporate status, and industry sector. The measurement of the level
environmental liability disclosure was based on the GRI (2006). The type of
this research was quantitative and used secondary data based on companies`
annual reports of the listed companies in PROPER and Indonesia Stock Exchange
during period 2008 - 2010. The results of this research indicated that the
company size variable was statistically significant and positively influential
on the rate of environmental responsibility disclosure, while corporate status
of non PMA (BUMN and PMDN) and industry sector which had the highest
environmental compliance according to PROPER were statistically significant on
the rate of environmental responsibility disclosure. However, profitability and
government regulation did not affect significantly to the rate of environmental
responsibility disclosure.
Keywords: GRI, environmental
responsibility disclosure, profitability, company size, government regulation,
corporate status, and industry sector
Penulis: Rochman Effendi,
Yosefa Sayekti, Rahma Rina Wijayanti
Kode Jurnal: jpakuntansidd120407
