{"title":"工业敏感性、公司寿命和环境绩效对环境披露的影响(2016 -2019年在印尼证券交易所注册的制造企业实证研究)","authors":"Pratiwi Wirmaningsih, Mia Angelina Setiawan","doi":"10.24036/jea.v4i1.491","DOIUrl":null,"url":null,"abstract":"This study aims to see the effect of industrial sensitivity, firm age, and environmental performance on environmental information disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determined using the purposive sampling method with a total sample of 48 companies. The data used is secondary data from the company’s annual report. The analytical method used is multiple linear regression analysis. The results showed that industrial sensitivity does not significant effect on environmental information disclosure. Firm age and environmental performance has significant effect on environmental information disclosure.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"4 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Pengaruh Sensitivitas Industri, Umur Perusahaan, dan Kinerja Lingkungan terhadap Pengungkapan Informasi Lingkungan (Studi Empiris padaPerusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)\",\"authors\":\"Pratiwi Wirmaningsih, Mia Angelina Setiawan\",\"doi\":\"10.24036/jea.v4i1.491\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to see the effect of industrial sensitivity, firm age, and environmental performance on environmental information disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determined using the purposive sampling method with a total sample of 48 companies. The data used is secondary data from the company’s annual report. The analytical method used is multiple linear regression analysis. The results showed that industrial sensitivity does not significant effect on environmental information disclosure. Firm age and environmental performance has significant effect on environmental information disclosure.\",\"PeriodicalId\":103854,\"journal\":{\"name\":\"JURNAL EKSPLORASI AKUNTANSI\",\"volume\":\"4 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-02-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JURNAL EKSPLORASI AKUNTANSI\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24036/jea.v4i1.491\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JURNAL EKSPLORASI AKUNTANSI","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24036/jea.v4i1.491","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Sensitivitas Industri, Umur Perusahaan, dan Kinerja Lingkungan terhadap Pengungkapan Informasi Lingkungan (Studi Empiris padaPerusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)
This study aims to see the effect of industrial sensitivity, firm age, and environmental performance on environmental information disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determined using the purposive sampling method with a total sample of 48 companies. The data used is secondary data from the company’s annual report. The analytical method used is multiple linear regression analysis. The results showed that industrial sensitivity does not significant effect on environmental information disclosure. Firm age and environmental performance has significant effect on environmental information disclosure.
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