BibTex Citation Data :
@article{DJA6055, author = {Bunga Widia Paramitha and Abdul Rohman}, title = {PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ENVIROMENTAL DISCLOSURE}, journal = {Diponegoro Journal of Accounting}, volume = {0}, number = {0}, year = {2014}, keywords = {Environmental Disclosure, Corporate Characteristics, IER , composition of the board of commissioners}, abstract = { This study analyze the enviromental disclosure in Indonesia with an annual report reviewing every company that has been listed on BEI . This study examines the influence of the characteristics of the firm as measured by the variable firm size , profitability , leverage and firm size . As for enviromental variables were measured using a weighted disclosure index scores Environmental Reporting ( IER ) . In this study use the control variable composition of the board of commissioners . The sample population by using purposive sampling method with multiple criteria . So there are 101 manufacturing companies that made the object of research . The results showed that there are two variables that are significant to the disclosure enviromental firm size and leverage , while profitability and firm age variables did not significantly influence the enviromental disclosure . }, issn = {2337-3806}, pages = {188--198} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/6055} }
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806