Legitimacy Theory Perspective on the Quality of Carbon Emission Disclosure: Case Study on Manufacturing Companies In Indonesia Stock Exchange


Badingatus Solikhah, FE Akuntansi and Agung Yulianto, Akuntansi FE and T Suryarini, - (2020) Legitimacy Theory Perspective on the Quality of Carbon Emission Disclosure: Case Study on Manufacturing Companies In Indonesia Stock Exchange. In: IOP Conference Series: Earth and Environmental Science.

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Abstract

Issues related to the green industry and environmental accounting are urgent to be formulated by the government. The concept of environmental accounting for companies encourages the ability to minimize environmental problems. Environmental accounting will produce a quantitative assessment of the costs and impacts of environmental protection. The purpose of this study is to describe the extent of disclosure of carbon emissions and to describe the legal regulations in Indonesia which regulate ecological disclosure. This study also examined the effect of the Environmental Performance Awards on the quality of environmental exposure. The samples are 35 companies engaged in mining, energy, chemistry, pharmaceuticals, cosmetics, food, and beverages that are listed on the Stock Exchange in 2012- 2016. The data analysis method used is Ordinary Least Square (OLS). The result reveals that the practice of environmental disclosure at high profile companies on the Indonesia Stock Exchange is still low. This shows that the company's management awareness of environmental exposure does not comply with the Decree of the Chairperson of the Capital Market and Financial Institution Supervisory Agency Number: KEP-431/BL/2012 concerning Submission of the Annual Report. The results showed that the Environmental Performance Awards variable had a significant positive effect on the quality of environmental disclosure.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
Fakultas: Fakultas Ekonomi > Akuntansi, S1
Depositing User: mahargjo hapsoro adi
Date Deposited: 08 Feb 2021 06:40
Last Modified: 13 May 2022 08:08
URI: http://lib.unnes.ac.id/id/eprint/43219

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