Determinan Environmental Disclosure Dengan Environmental Performance Sebagai Variabel Intervening

Authors

  • Laras Putri Kinansih SEMARANG STATE UNIVERSITY
  • Asrori Asrori SEMARANG STATE UNIVERSITY

DOI:

https://doi.org/10.32662/gaj.v3i1.694

Keywords:

Industrial Type, Environmental Management System, Environmental Performance, Environmental Disclosure

Abstract

This study aims to determine the effect of industrial types, the application of environmental management systems to environmental disclosure as an intervening variable. The main theories in this study include Stakeholder Theory and Ligitimasi Theory. The population of this research is the companies listed on the Indonesia Stock Exchange in 2015-2017 totaling 406 companies. The sample was selected using purposive sampling until 150 units of analysis were selected. The technique of data collection is done by studying documentation by collecting data published on the IDX. The analytical tool to test hypotheses is path analysis with AMOS software version 22. The method of data analysis uses descriptive analysis, path analysis and sobel test. The results of this study indicate that industrial types and environmental performance have a positive effect on environmental disclosure, industry types have a positive effect on environmental performance. While the environmental management system has a negative effect on environmental disclosure. The results of this study also show that the environmental discourse cannot mediate the influence of industry types on environmental disclosure. Suggestions from this study are to use different measurement proxies for environmental management system variables.

Author Biography

Laras Putri Kinansih, SEMARANG STATE UNIVERSITY

ONE OF THE DEPARTMENTS IN SEMARANG STATE UNIVERSITY IS ACCOUNTING DEPARTMENT. OUR ACCOUNTING DEPARTMENT HAS A ACCREDITATION

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Published

2020-04-30

How to Cite

Kinansih, L. P., & Asrori, A. (2020). Determinan Environmental Disclosure Dengan Environmental Performance Sebagai Variabel Intervening. Gorontalo Accounting Journal, 3(1), 55–67. https://doi.org/10.32662/gaj.v3i1.694

Issue

Volume 3 Nomor 1 April 2020

Section

Articles

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