Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Economic Education Analysis Journal
I N Kayati
Universitas Negeri Semarang
Economics, Econometrics & Finance Education Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country Retnoningrum Hidayah; M Akmal; Dhini Suryandari; Indah Fajarini Sri Wahyuningrum; Trisni Suryarini; I N Kayati; Linda Agustina; Fian Tri Rohmah; Anwar Zahid; Prabowo Yudo Jayanto
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75480

Abstract

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.
Co-Authors Anwar Zahid Dhini Suryandari, Dhini Fian Tri Rohmah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Linda Agustina M Akmal Prabowo Yudo Jayanto Retnoningrum Hidayah Trisni Suryarini