Media Riset Akuntansi Auditing & Informasi
Vol. 7 No. 2 (2007): Agustus

KAJIAN ATAS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LINGKUNGAN (ENVIRONMENTAL DISCLOSURE) PADA PERUSAHAAN PUBLIK DI BEJ PADA TAHUN 2004 - 2005

Bambang Sudaryono (Unknown)

Article Info

Publish Date
12 Aug 2007

Abstract

The aim of this research is to analyze the factors that impact the public companies' enviromental disclosure and also to analyze the impact of corporate (company's size, age, ROA and earnings management) on coprporate disclosure (mandatory and voluntary). Data are obtained from 60 companies, which are listed on Jakarta Stock Exchange, and selected based on the purposive sampling method. The data analysis method is used the path analysis. The result of this research show that on the significant rate of 5%, the company's size, ROA, earnings management and corporate disclosure have a significant effect to environmental disclosure. While for the company's age and financial leverage have no significant effect to the environmental disclosure.Keywords: Enviromental disclosure, company's size, company's age, ROA and coprporate disclosure.

Copyrights © 2007




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Journal Info
Media Riset Akuntansi Auditing & Informasi
Website

Abbrev

mraai

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...