Permintaan elite based stakeholders dan praktik pengungkapan lingkungan hidup di Indonesia

Penulis Utama : Rizky Windar Amelia
NIM / NIP : F0306071
× ABSTRAKSI Penelitian ini bertujuan untuk mengetahui tingkat permintaan Elite Based Stakeholders terhadap environmental disclosure (demand), praktik pengungkapan lingkungan hidup oleh perusahaan di Indonesia (supply) serta mengetahui information gap antara keduanya. Penelitian ini juga menguji pengaruh corporate governance terhadap environmental disclosure. Sampel yang digunakan dalam penelitian ini 50 responden Elite Based Stakeholders dan 80 perusahaan untuk semua industri pada periode 2008. Metode pemilihan sampel menggunakan cluster sampling dan purposive sampling. Hanya terdapat 44% perusahaan yang melakukan pengungkapan informasi lingkungan hidup dengan rerata tingkat pengungkapan item lingkungan hidup 4,37% (unweighted method) dan 4,67% (weighted method). Permintaan Elite Based Stakeholders (demand) menunjukkan bahwa rerata kepentingan tiap-tiap item environmental disclosure untuk diungkapkan sebesar 3,33%, dengan permintaan item paling tinggi untuk diungkapkan yaitu energy saved due to conversion and efficiency improvement (3,90%) dan item paling rendah untuk diungkapkan yaitu penggunaan bahan yang menyebabkan pemanasan global (2,97 %). Di sisi lain, level demand menunjukkan 3,91 dalam skala likert 5th dan supply oleh perusahaan dalam annual report mengenai environmental disclosure sebesar 4,37% (unweighted method) dan 4,67% (weighted method). Jadi, terdapat information gap antara permintaan Elite Based Stakeholders terhadap praktik environmental disclosure. Rendahnya level praktik pengungkapan lingkungan hidup ini sesuai dengan Suhardjanto dan Miranti (2009). Pengujian regresi berganda yang dilakukan pada variabel corporate governance, menunjukkan proporsi komisaris independen (weighted index ρ-value = 0,028, β = 0,324; unweighted index ρ-value = 0,028, β = 0,313) berpengaruh terhadap environmental disclosure. Kata Kunci: Elite Based Stakeholders, corporate governance, environmental disclosure. ABSTRACT The purpose of this study is to investigate level of demand Elite Based Stakeholders of environmental disclosure, to explore practice environmental disclosure by company in Indonesia (supply) and also to know information gap between supply and demand of environmental disclosure. This research is also to examine relationship between corporate governance and its environmental disclosures. Under cluster sampling and purposive sampling method, 50 respondents of Elite Based Stakeholders and 80 Indonesian listed companies’ annual reports are selected. There is only fourty four percent (44%) disclosed environmental information and the average level of environmental disclosure are 4,37% (unweighted method) and 4,67% (weighted method).. Demand of Elite Based Stakeholders show that the average of each item environmental disclosure to disclose is 3,33%, with the highest item to disclose is energy saved due to conversion and efficiency improvement (3,90%) and the lowest item to disclose is emission of ozone – depleting substance (2,97 %). Result of test shown level of demand is 3,91 in 5th likert scale and supply by company in annual report about environmental disclosure only 4,37% (unweighted method) and 4,67% (weighted method). So, there are information gap between demand and supply. This lower level of practice environmental disclosure consistent with research Suhardjanto and Miranti (2009). Multiple regression shown that in corporate governance variables, the proportion of independent comissioners (weighted index ρ-value = 0,028, β = 0,24; unweighted index ρ-value = 0,028, β = 0,313) as significant predictors to environmental disclosure. Keywords: Elite Based Stakeholders, corporate governance, environmental disclosure.
×
Penulis Utama : Rizky Windar Amelia
Penulis Tambahan : -
NIM / NIP : F0306071
Tahun : 2010
Judul : Permintaan elite based stakeholders dan praktik pengungkapan lingkungan hidup di Indonesia
Edisi :
Imprint : Surakarta - F. Ekonomi - 2010
Program Studi : S-1 Akuntansi
Kolasi :
Sumber : UNS-F. Ekonomi Jur. Akuntansi-F.0306071-2010
Kata Kunci :
Jenis Dokumen : Skripsi
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Drs. Djoko Suhardjanto, M.Com (Hons), Ph.D, Ak
Penguji :
Catatan Umum : 30/2010
Fakultas : Fak. Ekonomi dan Bisnis
×
File : Harus menjadi member dan login terlebih dahulu untuk bisa download.