Determinants of Environmental Disclosure in Indonesia
Abstract
This study aims to identify the impacts of audit committees, audit committee meetings, and boards of commissioner meetings (BCM) on environmental performance and environmental disclosure (ED). The population of this study was 89 companies listed in LQ45 for the period 2011-2016. By using purposive sampling technique, this study identified 23 companies as samples. Path analysis based on the structural equation model was used. Environmental performance had a significant and positive effect on ED, audit committee meetings also determined ED and BCM, but have no effect on environmental performance. BCM did not have any significant effect on environmental performance. Audit committee had a significant positive effect on audit committee meetings. While size had a positive effect on the audit committee and BCM but did not affect the audit committee meeting. These results indicate that the discussion in audit committee meetings and BCM focused more on the ED rather than environmental performance.
References
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[31] Menon, K., and Williams, J. D. 1994. The use of audit committees for monitoring. Journal of Accounting and Public Policy, 13(2): 121-139. DOI: https://doi.org/10.1016/0278-4254(94)90016-7
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[40] Smith, M., Yahya, K., and Marzuki Amiruddin, A. 2007. Environmental disclosure and performance reporting in Malaysia. Asian Review of Accounting, 15(2): 185-199. DOI: https://doi.org/10.1108/13217340710823387
[41] Suchman, M. C. 1995. Managing Legitimacy: Strategic and Institutional Approaches. Academy of management review, 20(3): 571-610. DOI: https://doi.org/10.2307/258788
[42] Tadros, H. and Magnan, M. 2019. How does environmental performance map into environmental disclosure? A look at underlying economic incentives and legitimacy aims. Sustainability Accounting, Management and Policy Journal, 10(1): 62-96. DOI: https://doi.org/10.1108/SAMPJ-05-2018-0125
[43] Tilt, C. A., and Symes, C. F. 1999. Environmental disclosure by Australian mining companies: environmental conscience or commercial reality? Accounting Forum, 23(2): 137-154. DOI: https:/doi.org/10.1111/1467-6303.00008
[44] Vafeas, N. 1999. Board meeting frequency and firm performance. Journal of Financial Economics, 53(1): 113-142. Available at: http://www.sciencedirect.com/science/article/pii/S0304-405X(99)00018-5
[45] van Staden, C. J., and Hooks, J. 2007. A comprehensive comparison of corporate environmental reporting and responsiveness. The British Accounting Review, 39(3): 197-210.
[46] Widhiarso, W. 2012. Pemodelan Persamaan Struktural (SEM) pada Data yang Tidak Normal. Available at: http://widhiarso.staff.ugm.ac.id
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[49] Yin, F., Gao, S., Li, W., and Lv, H. 2012. Determinants of audit committee meeting frequency: evidence from Chinese listed companies. Managerial Auditing Journal, 27(4): 425-444.
[2] Al‐Najjar, B. 2011. The determinants of audit committee independence and activity: evidence from the UK. International Journal of Auditing, 15(2): 191-203. DOI: https://doi.org/10.1111/j.1099-1123.2011.00429.x
[3] Ali Fekrat, M., Inclan, C., and Petroni, D. 1996. Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. The International Journal of Accounting, 31(2): 175-195. DOI:https://doi.org/10.1016/S0020-7063(96)90003-5
[4] Ariningtika, P., and Kiswara, E. 2013. Pengaruh Praktik Tata Kelola Perusahaan Yang Baik Terhadap Pengungkapan Lingkungan Perusahaan (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2011). Fakultas Ekonomika dan Bisnis. (in Indonesian)
[5] Astinila, F., and Jayanto, P. 2015. Faktor-faktor Penentu Environmental Disclosure Perusahaan Manufaktur di Kabupaten Kudus. Accounting Analysis Journal, 4(1): 1-9. (in Indonesian)
[6] Aulia, F., and Agustina, L. 2015. Pengaruh Karakteristik Perusahaan, Kinerja Lingkungan, dan Liputan Media terhadap Environmental Disclosure. Accounting Analysis Journal, 4(3): 1-8. (in Indonesian)
[7] Awuy, V. P., Sayekti, Y., and Purnamawati, I. 2017. Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC) (Suatu Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2013). Jurnal Akuntansi dan Keuangan, 18(1): 15-26. (in Indonesian)
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[9] Badjuri, A. 2011. Faktor-Faktor fundamental, mekanisme coorporate governance, pengungkapan coorporate social responsibility (CSR) perusahaan manufaktur dan sumber daya alam di Indonesia. Dinamika Keuangan dan Perbankan, 3(1): 38-54. (in Indonesian)
[10] Beaujean, A.A. 2019. Path Analysis. Wiley Online Library. DOI: https://doi.org/10.1002/9781405165518.wbeosp008.pub2
[11] Blacconiere, W. G., and Patten, D. M. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of accounting and economics, 18(3): 357-377. Available at: http://www.sciencedirect.com/science/article/pii/0165-4101(94)90026-4
[12] Cong, Y., and Freedman, M. 2011. Corporate governance and environmental performance and disclosures. Advances in Accounting, 27(2): 223-232. DOI: https://doi.org/10.1016/j.adiac.2011.05.005
[13] De Villiers, C., and Van Staden, C. J. 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society, 31(8): 763-781. Available at: http://www.sciencedirect.com/science/article/pii/S0361-3682(06)00025-0
[14] Deegan, C. 2002. Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3): 282-311. DOI:https://doi.org/10.1108/09513570210435852
[15] Deegan, C., and Rankin, M. 1996. Do Australian companies report environmental news objectively?: An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority. Accounting, Auditing & Accountability Journal, 9(2): 50-67. DOI: https://doi.org/10.1108/09513579610116358
[16] Dowling, J., and Pfeffer, J. 1975. Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1): 122-136. DOI: https://doi.org/10.2307/1388226
[17] Freedman, M., and Jaggi, B. 1982. Pollution disclosures, pollution performance and economic performance. Omega, 10(2): 167-176. Available at: http://www.sciencedirect.com/science/article/pii/0305-0483(82)90051-2
[18] Friedman, M. 2007. The social responsibility of business is to increase its profits Corporate ethics and corporate governance (pp. 173-178): Springer. Available at: http://umich.edu/~thecore/doc/Friedman.pdf
[19] Ghozali, I. 2007. Aplikasi Analisis Multilavare dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
[20] Gray, R., et al. 1998. The valuation of assets and liabilities: Environmental law and the impact of the environmental agenda for business: The Institute of Chartered Accountants of Scotland. Available at: https://rke.abertay.ac.uk/en/publications/the-valuation-of-assets-and-liabilities-environmental-law-and-the
[21] Guthrie, J., and Parker, L. D. 2012. Corporate Social Reporting: A Rebuttal of Legitimacy Theory. Accounting and Business Research, 19(76): 343-352. DOI: https://doi.org/10.1080/00014788.1989.9728863
[22] Guthrie, J. P. 1990. Corporate social disclosure practice : a comparative international analysis. Advances in public interest accounting, 3: 159-175.
[23] Harte, G., and Owen, D. 1991. Environmental Disclosure in the Annual Reports of British Companies: A Research Note. Accounting, Auditing & Accountability Journal, 4(3): 51-61.
[24] Hughes, S. B., Anderson, A., and Golden, S. 2001. Corporate environmental disclosures: are they useful in determining environmental performance? Journal of Accounting and Public Policy, 20(3): 217-240. DOI:10.1016/S0278-4254(01)00031-X
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[26] Kelly, G. J. 1981. Australian Social Responsibility Disclosure: Some Insight into Contemporary Measurement. Accounting & Finance, 21(2): 97-107.
[27] Kwong, E., Kent, P., and Marshall, B. 1997. Social responsibility and environmental disclosures: Evidence from Australian chemical companies. Accountability and Performance, 3(2): 21-39.
[28] Lu, L. W., and Taylor, M. E. 2018. A study of the relationships among environmental performance, environmental disclosure, and financial performance. Asian Review of Accounting, 26(1): 107-130.
[29] Hajawiyah, A., Adhariani, D. and Djakman, C. 2019. The sequential effect of CSR and COE: family ownership moderation. Social Responsibility Journal, 15(7): 939-954. DOI: https://doi.org/10.1108/SRJ-09-2017-0179
[30] Méndez, C. F., and García, R. A. 2007. The effects of ownership structure and board composition on the audit committee meeting frequency: Spanish evidence. Corporate Governance: An International Review, 15(5): 909-922. DOI: https://doi.org/10.1111/j.1467-8683.2007.00619.x
[31] Menon, K., and Williams, J. D. 1994. The use of audit committees for monitoring. Journal of Accounting and Public Policy, 13(2): 121-139. DOI: https://doi.org/10.1016/0278-4254(94)90016-7
[32] O’Donovan, G. 2002. Environmental disclosures in the annual report Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 3: 344-371. DOI:https://doi.org/10.1108/0951370210435870
[33] Oktafianti, D., and Rizky, A. 2016. Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Kinerja Keuangan Terhadap Corporate Environmental Disclosure Sebagai Bentuk Tanggung Jawab Sosial dalam Laporan Tahunan (Studi pada Perusahaan Peserta Proper 2011-2013). (Simposium Nasional Akuntansi XIX. Lampung.).
[34] Patten, D. M. 1991. Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy, 10(4): 297-308. Available at: http://www.sciencedirect.com/science/article/pii/0278-4254(91)90003-3
[35] Patten, D. M. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, 17(5): 471-475. Available at: http://www.sciencedirect.com/science/article/pii/0361-3682(92)90042-Q
[36] Patten, D. M. 2002. The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8): 763-773. DOI: https://doi.org/10.1016/S0361-3682(02)00028-4
[37] Raghunandan, K., and Rama, D. V. 2007. Determinants of Audit Committee Diligence. Accounting Horizons, 21(3): 265-279. DOI: https://doi.org/10.2308/acch.2007.21.3.265
[38] Ramadhan, D. I. 2018. Polda Jabar Tangani 17 Kasus Pencemaran Limbah di Sungai Citarum, Detik.com. Available at: https://news.detik.com/berita-jawa-barat/d-3799123/2017-polda-jabar-tangani-17-kasus-pencemaran-limbah-di-sungai-citarum/komentar
[39] Sharma, V., Naiker, V., and Lee, B. 2009. Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System. Accounting Horizons, 23(3): 245-263. DOI:https://doi.org/10.2308/acch.2009.23.3.245
[40] Smith, M., Yahya, K., and Marzuki Amiruddin, A. 2007. Environmental disclosure and performance reporting in Malaysia. Asian Review of Accounting, 15(2): 185-199. DOI: https://doi.org/10.1108/13217340710823387
[41] Suchman, M. C. 1995. Managing Legitimacy: Strategic and Institutional Approaches. Academy of management review, 20(3): 571-610. DOI: https://doi.org/10.2307/258788
[42] Tadros, H. and Magnan, M. 2019. How does environmental performance map into environmental disclosure? A look at underlying economic incentives and legitimacy aims. Sustainability Accounting, Management and Policy Journal, 10(1): 62-96. DOI: https://doi.org/10.1108/SAMPJ-05-2018-0125
[43] Tilt, C. A., and Symes, C. F. 1999. Environmental disclosure by Australian mining companies: environmental conscience or commercial reality? Accounting Forum, 23(2): 137-154. DOI: https:/doi.org/10.1111/1467-6303.00008
[44] Vafeas, N. 1999. Board meeting frequency and firm performance. Journal of Financial Economics, 53(1): 113-142. Available at: http://www.sciencedirect.com/science/article/pii/S0304-405X(99)00018-5
[45] van Staden, C. J., and Hooks, J. 2007. A comprehensive comparison of corporate environmental reporting and responsiveness. The British Accounting Review, 39(3): 197-210.
[46] Widhiarso, W. 2012. Pemodelan Persamaan Struktural (SEM) pada Data yang Tidak Normal. Available at: http://widhiarso.staff.ugm.ac.id
[47] Wijaya, M. 2012. Faktor-faktor yang mempengaruhi pengungkapan tanggung jawab sosial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Mahasiswa Akuntansi, 1(1): 26-30.
[48] Yanto, H., Handayani, B. D., Solikhah, B., and Mula, J. M. 2016. The Behavior of Indonesian SMEs in Accepting Financial Accounting Standards without Public Accountability. International Journal of Business & Management Science, 6(1): 43-62.
[49] Yin, F., Gao, S., Li, W., and Lv, H. 2012. Determinants of audit committee meeting frequency: evidence from Chinese listed companies. Managerial Auditing Journal, 27(4): 425-444.
Published
2020-06-16
How to Cite
KISWANTO, KISWANTO et al.
Determinants of Environmental Disclosure in Indonesia.
Journal of Environmental Management and Tourism, [S.l.], v. 11, n. 3, p. 682-691, june 2020.
ISSN 2068-7729.
Available at: <https://journals.aserspublishing.eu/jemt/article/view/5051>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.14505//jemt.v11.3(43).22.
Section
Article
Copyright© 2023 The Author(s). Published by ASERS Publishing 2023. This is an open access article distributed under the terms of CC-BY 4.0 license.