Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia
Keywords:
Keywords : Profitability, Leverage, Environmental Performance, Gender Diversity Environmental Disclosure.
Abstract
This paper investigates the effect of profitability, leverage, environmental performance and gender diversity on the quality of environmental disclosure by analyzing annual report of mining companies listed on Indonesia Stock Exchange during 2017 - 2019. Based on the purposive sampling method, 25 mining companies were selected. This study used panel data regression as the data analysis method. The result showed that profitability, leverage and gender diversity has not significant effect on quality of environmental disclosure, while environmental performance has positive and significant effect on quality of environmental disclosure. Thus, companies that has ISO 14001 certification tend to disclose information related to their responsibility to the environment more detail in annual reports.
References
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Ulum, Ihyaul. 2017. Intellectual Capital : Model Pengukuran, Framework Pengungkapan dan Kinerja Organisasi. Malang : Penerbit Universitas Negeri Malang.
Utomo, Mohamad Nur. 2019. Ramah Lingkungan dan Nilai Perusahaan. Surabaya : Jakad Publishing.
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Abdulsamad Alazzani, Ahmed Hassanein, Yaseen Aljanadi. (2017). "Impact of gender diversity on social and environmental performance: evidence from Malaysia", Corporate Governance: The International Journal of Business in Society, Vol. 17 Issue: 2, pp.266-283, doi: 10.1108/CG-12-2015-0161
Albertus, Frendly & Yosana Zalukhu. 2019. Dampak dan Pengaruh Pertambangan Batubara Terhadap Masyarakat dan Lingkungan di Kalimantan Timur. Jurnal Legalitas Vol. 4 No. 1 Hal. 42 – 56.
Baalouch, Fatma et al. 2019. A Study of the Determinants of environmental disclosure quality : evidence from French listed companies. Journal of Management and Governance 23:939–971.
Bawono, Adetya Agung Kusumo & Haryanto. 2015. Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Cakupan Operasional Perusahaan dan Sertifikasi ISO 14001 Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013). Diponegoro Journal of Accounting Vol. 4 No. 3.
Budiasni, Ni Wayan Novi & Gede Sri Darma. 2020. Corporate Social Responsibility dalam Ekonomi Berbasis Kearifan Lokal di Bali : Kajian dan Penelitian Lembaga Perkreditan Desa. Bali : Penerbit Nilacakra.
Campbell, David. 2004. A Longitudinal and Cross-Section Analysis of Environmental Disclosure in UK Companies – A Research Note. The British Accounting Review Vol. 36, pp. 107 – 117.
Deswanto, Refandi Budi & Sylvia Veronica Siregar. 2018. The Association of Environmental Disclosure with Financial Performance, Environmental Performance and Firm Value. Social Responsibility Journal Vol. 14 No.4.
Chebbi, Kputher et al. 2020. Women on the Board and Environmental Sustainability Reporting : Evidence From France. International Journal of Innovation, Creativity and Change Vol. 14 Issue 11.
Eljayash, James, Kong. 2012. The Quantity and Quality of Environmental Disclosure in Annual Reports of National Oil & Gas Company in Middle East and North Africa. International Journal of Economics and Finance Vol. 4 No. 10, pp. 201 – 217.
Fachlevi, Teuku Ade dkk. 2015. Dampak dan Evaluasi Kebijakan Pertambangan Batubara di Kecamatan Mereubo. Jurnal Risalah Kebijakan Pertanian dan Lingkungan Vol. 2 No. 2, Hal. 171 – 180.
Fortunella, Alfiandita Putri & Basuki Hadiprajitno. 2015. The Effects of Corporate Governance Structure and Firm Characteristic Towards Environmental Disclosure. Diponegoro Journal of Accounting Vol. 4 No.2, pp. 1 – 11.
ISO. 2004. ISO 14001 : Environmental Management System – Requirements with guidance for use. (Diakses dari https://www.bot.or.th/Thai/Banknotes/BMD/ Documents/ ISO14001-2004E N.pdf)
Listiyani, Nurul. 2017. Dampak Pertambangan Terhadap Lingkungan Hidup di Kalimantan Selatan dan Implikasinya Terhadap Hak-Hak Warga Negara. Jurnal Al’Adl Vol. IX No.1, Januari – April 2017, Hal. 67 – 86.
Maulia, Dina & Heri Yanto. 2020. The Determinants of Environmental Disclosure in Companies in Indonesia. Jurnal Dinamika Akuntansi Vol. 12 No. 1, p. 178-188.
Rahmatillah, Syarifah & Tasbi Husen. 2018. Penyalahgunan Pengelolaan Pertambangan Terhadap Kerusakan Lingkungan Hidup di Kecamatan Kluet Tengah. Jurnal Legitimasi Vol. VII No. 1, Hal. 149 – 171.
Ramadhan, Halim & Himawan Arif Sutanto. 2018. Pengaruh Karakteristik Perusahaan, Media Exposure dan Sertifikasi Lingkungan Terhadap Corporate Social Responsibility Disclosure. Seminar Nasional, Konferensi, Workshop dan Pengabdian Masyarakat Forum Manajemen Indonesia ke-10, 7-10 Npovember 2018, Palembang.
Ramadhan, H., dan H. A. Sutanto. 2018. "Pengaruh Karakteristik Perusahaan, Media Exposuredan Sertifikasi Lingkungan Terhadap Corporate Social Responsibility Disclsoure". Vol., No., hlm.
Rezaee, Zabihollah. 2015. Business Sustainability : Performance, Compliance, Accountability and Integrated Reporting. United Kingdom: Greenleaf Publishing Limited.
Shonjhadji, Nanang. 2018. Financial Performance to Environmental Disclosure With Environmental Performance As Moderation.
Sulaiman, Abdullah, Fatima. 2014. Determinants of Environmental Reporting Quality in Malaysia. International journal of Economic, Management & Accounting Vol. 22 (1) : 63-90. The International Islamic University Malaysia.
Ulum, Ihyaul. 2017. Intellectual Capital : Model Pengukuran, Framework Pengungkapan dan Kinerja Organisasi. Malang : Penerbit Universitas Negeri Malang.
Utomo, Mohamad Nur. 2019. Ramah Lingkungan dan Nilai Perusahaan. Surabaya : Jakad Publishing.
Wati, Lela Nurlaela. 2019. Model Corporate Social Responsibility (CSR). Jawa Timur : Myria Publisher.
Published
2021-06-27
How to Cite
Amanda Oktariyani, & Rachmawati, Y. (2021). Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia. Akuntansi Dan Manajemen, 16(1), 1-20. https://doi.org/10.30630/jam.v16i1.130
Section
Articles
