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Companies characteristics and environmental quality disclosure in Indonesia

Author

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  • Sebayang, Minda Muliana
  • Bukit, Rina

Abstract

The size of the company (size) is a factor that affects quality disclosure of environmental impacts. This is related to the number of assets owned by the company where large companies need more funds in managing their operations compared to smaller companies. Companies with large sizes also tend to pay more attention to the quality of disclosure of the company's environmental impact to obtain a good impression from stakeholders. This study aims to obtain empirical evidence about the characteristics of companies that influence the quality of disclosure of the company's environmental impact.

Suggested Citation

  • Sebayang, Minda Muliana & Bukit, Rina, 2019. "Companies characteristics and environmental quality disclosure in Indonesia," MPRA Paper 95520, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:95520
    as

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    File URL: https://mpra.ub.uni-muenchen.de/95520/1/MPRA_paper_95520.pdf
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    References listed on IDEAS

    as
    1. Denis Cormier & Michel Magnan & Barbara Van Velthoven, 2005. "Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 3-39.
    2. Qiu, Yan & Shaukat, Amama & Tharyan, Rajesh, 2016. "Environmental and social disclosures: Link with corporate financial performance," The British Accounting Review, Elsevier, vol. 48(1), pages 102-116.
    3. Monica Singhania & Gagan Gandhi, 2015. "Social and environmental disclosure index: perspectives from Indian corporate sector," Journal of Advances in Management Research, Emerald Group Publishing Limited, vol. 12(2), pages 192-208, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    environmental quality disclosure; Indonesia; companies’ characteristics; profitability; company size;
    All these keywords.

    JEL classification:

    • G29 - Financial Economics - - Financial Institutions and Services - - - Other
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • O44 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Environment and Growth

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