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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Ilmu Lingkungan Jurnal Akuntansi Profesi Jurnal Dinamika Akuntansi Dinamika Pendidikan Accounting Analysis Journal Economic Education Analysis Journal Journal of Economic Education Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akuntansi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Community Empowerment Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Integrative Sciences
Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri
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Journal : Jurnal Ilmu Lingkungan

 1 
Pengaruh Kinerja Keuangan dan Karakteristik Perusahaan terhadap Pengungkapan Lingkungan di Perusahaan yang terdaftar di Singapore Exchange Indah Fajarini Sri Wahyuningrum; Nilam Putri; Retnoningrum Hidayah
Jurnal Ilmu Lingkungan Vol 18, No 2 (2020): Agustus 2020
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.18.2.417-423

Abstract

Pengungkapan lingkungan merupakan salah satu bentuk tanggung jawab perusahaan terhadap lingkungan di sekitarnya. Pengungkapan lingkungan diharapkan juga dapat menarik para stakeholder untuk berinvestasi dan memberikan keuntungan pada perusahaan. Meskipun otoritas di beberapa negara masih tidak mewajibkan perusahaan untuk mengeluarkan pengungkapan lingkungan, pengungkapan lingkungan menjadi sesuatu yang penting karena mencakup seluruh aktivitas perusahaan dan dampaknya terhadap lingkungan. Namun, banyak perusahaan yang lebih berfokus pada kinerja perusahaan dan belum menyajikan pengungkapan lingkungan dalam laporan tahunannya. Oleh sebab itu, penelitian ini dilakukan untuk mengidentifikasi pengaruh antara kinerja keuangan dan karakteristik perusahaan terhadap pengungkapan lingkungan perusahaan. Variabel dependen dalam penelitian ini adalah pengungkapan lingkungan yang diukur dengan checklist items sesuai dengan Global Reporting Initiatives (GRI) Standard 2016. Terdapat empat variabel independen dalam penelitian ini yaitu: profitabilitas (Return on Equity - ROE), leverage, ukuran perusahaan dan tipe industri. Penelitian ini menggunakan data yang diperoleh dari laporan tahunan (annual report), laporan berkelanjutan (sustainability report) milik perusahaan yang terdaftar di Singapore Exchange (SGX) tahun 2018. Terdapat 61 perusahaan sebagai sampel dan diambil sesuai dengan metode purposive sampling. Penelitian ini menggunakan teknik analisis linear berganda sebagai metode analisis untuk menguji pengaruh dari variable-variabel independen terhadap pengungkapan lingkungan. Hasil penelitian menunjukkan bahwa ukuran perusahaan terbukti berpengaruh positif signifikan terhadap pengungkapan lingkungan. Hal ini memperkuat bukti bahwa semakin besar ukuran perusahaan, kesadaran perusahaan lebih tinggi untuk melakukan pengungkapan lingkungan. Sebaliknya tiga variabel lain yaitu profitabilitas, leverage, dan tipe industri terbukti tidak berpengaruh signifikan terhadap pengungkapan lingkungan perusahaan yang terdaftar di SGX.
The Effect of Environmental Disclosure and Performance on Profitability in the Companies Listed on the Stock Exchange of Thailand (SET) Indah Fajarini Sri Wahyuningrum; Muhammad Ihlashul Amal; Suci Sularsih
Jurnal Ilmu Lingkungan Vol 19, No 1 (2021): April 2021
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.19.1.66-72

Abstract

The main objective of this study is to determine the empirical evidence of the effect of environmental disclosure, environmental performance, company age, and company size on profitability. The purposive sampling method was used to determine the sample of companies and obtained 85 companies from a total population of 100 large companies listed on the Thailand Stock Exchange (SET) in 2018. The data analysis technique used was multiple linear regression analysis using analysis tool IBM SPSS Statistics version 26. The results of this study prove that environmental disclosure has a significant positive effect on profitability. Environmental performance and company size have a significant negative effect on profitability. On the other hand, company age is not proven to have a significant effect on profitability. Based on the research results, it can be concluded that more extensive environmental disclosure is able to increase the achievement of profitability. However, company age is not a factor affecting profitability. Meanwhile, company size and environmental performance as measured by total assets and the existence of ISO 14001 certifications are proven to reduce the level of company profitability. This study also has several limitations, including the time period which is limited to only one time period, namely 2018. It is expected that further studies can expand the time period by more than one year. This is since using a time period of more than one year can illustrate the effect of environmental disclosure and environmental performance, company age and company size on the profitability achieved by the companies.  In addition, it is expected that the results of this study can provide input to companies to be more concerned regarding company performance activities, especially on the environment because there are still many companies that have low levels of environmental disclosure even though environmental disclosure in Thailand is still voluntary.
Co-Authors - FACHRURROZIE Adam Bangkit Arsyada Adila, Arina Amal, Muhammad Ihlashul Andryan Setyadharma Anwar Zahid Asrori Asrori Dea Afita Dhini Suryandari, Dhini Fian Tri Rohmah Fian Tri Rohmah Fitrarena Widhi Rizkyana Herlina Kurniawati I N Kayati istiqomah istiqomah Jati, Kuat Waluyo Linda Agustina Lisdiana Lisdiana M Akmal Maya Syarifah Amalia Muhammad Ihlashul’amal Muhammad Khafid Nilam Putri Niswah Baroroh Oktavianawati, Leny Prabowo Yudo Jayanto Putri, Nilam Rahayu Dinassari Rahayu, Rita Retnoningrum Hidayah Rizqi, Dessy Munfa’ati Safitri, Lisdiana Shanty Oktavilia Siti Markhamah Sri Hestiningsih Widiyanti Sri Utami Sriningsih Sriningsih Suci Sularsih Sukirman - Tania Wicaksana Yuneldi Trisni Suryarini Wiwin Widiastuti Wulandari, Retno Asih