Title

Determinants of environmental disclosure in Indonesia

Document Type

Journal Article

Publication Title

Journal of Environmental Management and Tourism

Volume

11

Issue

3

First Page

682

Last Page

691

Publisher

Asers Publishing

School

School of Business and Law

RAS ID

32027

Comments

Kiswanto, K., Apriyani, I. D., Yanto, H., Hajawiyah, A., & Djajadikerta, H. G. (2020). Determinants of Environmental Disclosure in Indonesia. Journal of Environmental Management and Tourism, 11(3), 682-691. https://doi.org/10.14505//jemt.v11.3(43).22

Abstract

© 2020 by ASERS® Publishing. All rights reserved. This study aims to identify the impacts of audit committees, audit committee meetings, and boards of commissioner meetings (BCM) on environmental performance and environmental disclosure (ED). The population of this study Was 89 companies listed in LQ45 for the period 2011-2016. By using purposive sampling technique, this study identified 23 companies as samples. Path analysis based on the structural equation model Was used. Environmental performance had a significant and positive effect on ED, audit committee meetings also determined ED and BCM, but have no effect on environmental performance. BCM did not have any significant effect on environmental performance. Audit committee had a significant positive effect on audit committee meetings. While size had a positive effect on the audit committee and BCM but did not affect the audit committee meeting. These results indicate that the discussion in audit committee meetings and BCM focused more on the ED rather than environmental performance.

DOI

10.14505//jemt.v11.3(43).22

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