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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian kepada Masyarakat Nusantara Indonesian Journal of Economics and Management Indonesian Accounting Research Journal
Mulyandani, Vina citra
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

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Analisis Determinan Pengungkapan Informasi Lingkungan Menggunakan Voluntary Disclosure Theory: Komparasi Pada Industri yang Berbeda Burhany, Dian Imanina; Afriady, Arif; Mulyandani, Vina Citra
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p316-337

Abstract

This study aims to determine whether there are differences in the environmental information disclosure in different industries and whether environmental performance and profitability are determinants of environmental information disclosure in different industries, namely environmentally sensitive industries and environmentally insensitive industries. This research is comparative and quantitative research. The research sample is companies listed on the Indonesia Stock Exchange that publish sustainability report and annual report year 2021 and participate in PROPER period 2020d. The research model is analyzed and tested using difference test and Partial Least Square with the Structural Equation Model (PLS-SEM). Research data is secondary data sourced from company sustainability reports and annual reports as well as PROPER publication by the Ministry of Environment and Forestry. Study results found that there is no difference in environmental information disclosure in different industries, environmental performance is a determinant that has a positive effect on environmental information disclosure in environmentally sensitive industries, environmental performance is not a determinant of environmental information disclosure in environmentally insensitive industries, profitability is a determinant that has a negative effect on  environmental information disclosure in environmentally sensitive industries, and profitability is a determinant that has a negative effect on environmental information disclosure in environmentally insensitive industries.
Co-Authors Afriady, Arif Aprilliawati, Yeti Dian Imanina Burhany Hendi Rohendi, Hendi Iwan Setiawan Novianty, Ira Nurmalina, Rina Sembiring, Etti Ernita Siti Fatimah