Article Sidebar

Submitted
April 1, 2021
Accepted
April 1, 2021
Published
April 1, 2021
Download
PDF
Statistic
Read Counter : 118 Download : 226

Main Article Content

Abstract

This study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image.

Keywords

Environmental Disclosure Stakeholders Force Environmental Regulation Environmental Commitment and Corporate Image.

Article Details

How to Cite
Aziza, N. (2021). ANTESEDEN PENGUNGKAPAN LINGKUNGAN DAN PENGARUHNYA TERHADAP IMAGE PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia). JURNAL FAIRNESS, 4(1), 1–22. https://doi.org/10.33369/fairness.v4i1.15294
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Adam, C.A., Hill, W.Y., dan Roberts, C.B., 1998, Corporate Social Reporting Practices in Western Europe: Legitimating Corporate Behaviour?, The Britist Accounting Review, Vol. 30, No. 1, pp 1- 21. Adam, C. A., 2002, Internal Organizational Factors Influencing Corporate Social and Ethical Reporting Beyond Current Theorizing, Accounting, Auditing and Accountability Journal, Vol. 15, No. 2. Al-Tuwaijri, A. S., T. E. Christensen, dan K. E. Hughes, 2004, The Relations among Enviornmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach. Accounting, Organizations and Society, No. 29, pp 447-471. Anderson, E. W., dan Sullivan, M. W., 1998, The Antecedent and Consequences of Customer Satifaction for Firms, Marketing Science, Vol. 12, pp 125-143. Andrews, R, 1998, Environmental Regulation and Business Self-Regulation, Policy Science, Vol. 31, pp 177-197. Arnold, M., 2001, Walking the Ethical Tightrope, Marketing, July 12, pp 17. Arora, S., dan T.N. Cason, 1995, An Experiment in Voluntary Environmental Regulation: Participation in EPA’s 33/50 Program, Journal of Environmental Economics and Management, Vol. 28, No. 3, pp 271-286. Arora, S., dan T.N. Cason, 1996, Why do Firms Volunteer to Exceed Environmental Regulation? Understanding Participation in EPA’s 33/50 Program, Land Economics, Vol. 72, pp 413-432. Ashcroft, P. dan Smith, L.M., 2008, Impact of Environmental Regulation on Financial Reporting of Pollution Activity: A Comparative Study of U.S and Canadian Firms. Research in Accounting Regulation, Vol. 20, pp 127-153. Belkaoui, A., 1976, The Impact of the Disclosure of the Environmental Effects of Organizational Behavior on the Market. Financial Management, Vol. 5, No. 4, pp 26-31. Berry, A.M., dan Rondinelli, D. A., 1998, Proactive Corporate Environmental Management: A Now Industrial Revolution, Academmy of Management Executive, 12, 2, pp 38-50. Berthelot, S., Cormier, D., dan Magnan, M., 2003, Environmental Disclosure Research: Review and Synthesis. Journal of Accounting Literature, 22, pp 1-44. Bewley, K., dan Li, Y., (2000), Disclosure of Environmental Information by Canadian Manufacturing Companies: A Voluntary Disclosure Perspective., Advances in Environmental Accounting and Management, 1, pp 201-226. Buysse, K., dan Verbeka, A., 2003, Proactive Environmental Strategies: A Stakeholders Management Perspective, Strategy Management Journal, Vol. 24, pp 453-470. Cretu, A. E., dan R. J., Brodie, 2007, The Influence of Brand Image and Company Reputation Where
  2. Manufacturers Market to Small Firms: A Customer Value Perspective, Industrial Marketing Management, Vol. 36 (2), pp 230-240. Cho, C. H., dan Patten, D. M., 2007, The Role of Environmental Disclosure as Tools of Legitimacy: A Research Note, Accounting, Organizations and Society 32, pp 639-647. Cormier D., dan M. Magnan, 1999, Corporate Environmental Disclosure Strategies: Determinants, Cost and Benefits, Journal of Acoounting, Auditing and Finance, 14 (3), pp 429-451. Cormier D., dan M. Magnan, 2003, Environmental Reporting Management: A European Perspective, Journal of Accounting and Public Policy, 22 (1), pp 43-62. Cormier D., M. Magnan, Velthoven, B.V., 2005, Environmental Disclosure Quality in large German Companies: Economic Incentives, Public Pressures or Institutional Conditions? European Accounting Review, Vol. 14, No. 1, pp 3-39. Cormier D., dan M. Magnan, 2007, The Revisited Contribution of Environmental Reporting to Investors’ Valuation of A Firm’s Earnings: An International Perspective, Ecological Economics, Vol. 62, pp 613-626. Davis, K., 1973, The Case for and Against Business Assumption of Social Responsibilities. Academy of Management Journal, 16, pp 312-322. Deegan, C., dan Rankin, M., 1999, The Environmental reporting Expectation Gap: Australian Evidence, British Accounting Review, Vol. 31, pp 313-346. Deegan, C, 2000, Financial Accounting Theory, Rosevill, NSW: McGraw-Hill. Deegan, C., 2002, Introduction: the Legitimizing Effect of Social and Environmental Disclosure – A Theoretical Foundation. Accounting, Auditing, and Accountability Journal, Vol. 15 (3), pp 282- 311. Deegan, C., Rankin. M., dan Tobin, J., 2002, An Examination of the Corporate Social and Environmental Disclosure BHP from 1983-1997 a Test of Legitimacy Theory. Accounting, Auditing and Accountability, Vol. 15, No. 3, pp 312-343. Dowling, J. dan Pfeffer, J. 1975, Organizational Legitimacy: Social Values and Organizational Behaviour. Pasific Sociological Review, Vol. 18 (1), pp 122-136. Eiadat, Y., Kelly, A., Roche, F., dan Eyadat, H., 2008, Green and Competive? An Empirical Test of the Mediating Role of Environmental Innovation Strategy, Journal of World Business, Vol. 43, pp 131-145. Fombrun, C. J., dan M. Shanley, 1990, What’s in a Name: Reputation-building and Corporate Strategy’, Academy of Management Journal, 33, pp 233-258. Fombrun, C. J., 1996, Reputation, Realizing Value from the Corporate Image, Harvard Business School Press, Boston, MA. Fombrun, C. J., Gardberg, N.A., dan Sever, J.M, 2000, The Reputation Quotient: A Multi-stakeholder Measure of Corporate Reputation, Journal of Brand Management, 7 (4), pp 241-255. Frederick, W., 1978, From CSR1 to CSR2: The Maturing of Business-and Society Thought, Working Paper, University of Pittsburgh, Graduate School of Business. Freedman, M., dan Jaggi, B., 1982, Pollution Disclosure, Pollution Performance and Economic Performance, Omega, 10, pp 167-176. Freedman, M., dan Jaggi, B., 1992. An Investigation of the Long-Run Relationship between Pollution Performance and Economic Performance: the Case of Pulp-and-paper Firms. Critical Perspective on Accounting, 3 (4), pp 315-336. Freedman, M., dan Wasley, C. 1990, The Association between Environmental Performance and Environmental Disclosure in Annual Reports and 10ks, Advances in Public Interest Accounting, pp 183-193. Freedman, M. Dan Stagliano, A. J. 1995, Disclosure of Environmental Cleanup Cost:The Impact of The Superfund Act, Dalam Advances in Puvlic Interest Accounting, Vol. 6 (C. E. Lehman, ed). Greenwich, CT: JAT Press, pp 164-176. Frost, G R dan Wilmshurst, T D. 2000, The Adoption of Environmental-related Management Accounting: an Analysis of Corporate Environmental Sensitivity. Accounting Forum, Vol. 24, No. 4 pp 344-365. Gale, R., 2006, Environmental Costs at A Canadian Paper Mill: A Case Study of Environmental Management Accounting (EMA), Journal of Cleaner Production, 14, pp 1237-1251. Gardberg, N. A., dan C. J. Fombrun, 2002, The Global Reputation Quotient project: Fist Steps towards a Cross-nationally Valid Measure of Corporate Reputation, Corporate Reputation Review, 4, pp 303-307.