Karakteristik Perusahaan, ISO 14001, dan Pengungkapan Lingkungan: Studi Komparatif di Indonesia dan Thailand

Abstract

This study aims to examine the difference of environmental disclosures between the Indonesian and Thailand mining companies, also to examine the effects of the characteristics of the companies and ISO 14001 towards environmental disclosures. This study uses firm size, firm age and profitability for the companies' characteristics. The companies' environmental disclosures were measured with the newest GRI G4 index. This study also uses the mining companies' annual reports in 2014-2016 that are listed in the Indonesia Stock Exchange (IDX) and the Stock Exchange of Thailand (SET) as the secondary data population. Furthermore, the number of samples in this research are 117 samples from 22 mining companies in Indonesia and 17 mining companies in Thailand that were generated by using purposive sampling method. The first objective has been examined by using Independent Samples T Test and it obtained a result that there are differences of environmental disclosure between Indonesia and Thailand mining companies. Meanwhile, the second and third objectives of this research were examined by using multiple regression analysis. The result shows that there are significant positive effects given by the firm size, the firm age and ISO 14001. Moreover, the profitability gives no significant positive effect towards environmental disclosures.

The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating

“…The simplest definition is an emergency circumstance or situation caused by environmental damage. The activity of dominating the control of natural resources that is not environmentally friendly becomes a source of problems so that it has an impact on the loss of community channels on sources of livelihood (Rahmadi, 2018).…”

Kepemilikan Publik, Tipe Industri Dan Pengungkapan Lingkungan: Studi Komparatif Indonesia Dan Singapura

“…Beberapa permasalahan lingkungan menjadi perhatian publik saat ini, seperti kelangkaan sumber daya, pencemaran dan kerusakan lingkungan, kepunahan habitat dan pemanasan global. Perkembangan pertumbuhan ekonomi dan peningkatan pemakaian sumber daya (Rahmawati & Budiwati, 2018) merupakan salah satu faktor yang menyebabkan munculnya permasalahan lingkungan. Saat ini, pandangan terhadap dunia bisnis yang hanya berorientasi pada profit berubah menjadi profit, planet, dan people yang sering disebut dengan Triple Bottom Line (Elkington, 1998).…”

“…Suttipun &Stanton (2012), Sembiring (2005), Purwanto (2011), dan Solikhah & Winarsih (2016) menemukan hasil bahwa tipe industri berpengaruh signifikan terhadap pengungkapan lingkungan, namun hasil berbeda ditemukan oleh Fauzi, Mahoney & Rahman (2007). Supriyono & Suhardjanto (2013), Yanti & Rasmini (2015), Rahmawati & Budiwati (2018) telah melakukan penelitian terkait perbedaan pengungkapan lingkungan di dua negara atau lebih.…”

“…Berdasarkan uraian diatas, dapat dikatakan bahwa tingkat pengungkapan di Singapura dinilai tinggi, sedangkan di Indonesia masih tergolong rendah (Rahmawati & Budiwati, 2018). Sehingga hipotesis yang dirumuskan untuk penelitian ini sebagai berikut: Pengungkapan lingkungan perusahaan di Singapura lebih tinggi dibandingkan dengan pengungkapan lingkungan perusahaan di Indonesia.…”

Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange

“…The EMS is a mechanism for defining environmental responsibilities for all employees, and helping them understand the environmental impact of individual activities and actions (WRAP, 2015). Rahmawati & Budiwati (2018) proved that the EMS has a significant and positive effect on the disclosure of environmental information. This finding is consistent with the finding of Bawono & Hayanto (2015) but different from Ismail et al (2018) who revealed that EMS has no significant effect on environmental disclosure.…”