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Determinant of the Corporate Environmental Disclosure

Yulianti, ,
; 
Suzanawaty, Leis
; 
Putri, Zuwesty Eka
; 
Haribowo, Ismawati
Author(s)
Yulianti, ,
Suzanawaty, Leis
Putri, Zuwesty Eka
Haribowo, Ismawati
Contributor(s)
Keywords
proportion of independent commissioner
leverage
firm size
firm age
corporate secretary
corporate environmental disclosure
GE Subjects
Economic ethics
Business ethics
Ethics of economic systems
Labour/professional ethics
Collections
Islamic Ethics
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Determinant_of_the_Corporate.pdf
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http://hdl.handle.net/20.500.12424/155862
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Abstract
This research aims to analyze the influence of firm size, leverage, proportion of independent commissioners, corporate secretary and firm age to corporate environmental disclosure. Thirteen companies that listed at Jakarta Islamic Index during 2011-2014 are used as the sample. Data was analyzed using multiple regression technique. The independent variables are firm size, leverage, and proportions of independent commissioners, corporate secretary, and firm age. The result shows that simultaneously all independent variables have significant influence to corporate environmental disclosure. Whereas partially, firm size and firm age have significantly influence to corporate environmental disclosure. The implication of this research is the larger of the firm size and the longer firm will make a better corporate environmental disclosure in companies that listed at Jakarta Islamic Index.
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Date
2016-07
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With permission of the license/copyright holder
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