A Long Way to Implement Environmental Reporting in Indonesian Mining Companies

22 Pages Posted: 1 Feb 2017

See all articles by Heri Yanto

Heri Yanto

Universitas Negeri Semarang

Bonatan Muzzammil

Semarang State University

Date Written: October 20, 2016

Abstract

This study aims to identify the antecedents of environmental reporting (ER) disclosure of mining companies in Indonesia. The population of this study was all mining companies listed in the Indonesia Stock Exchange (IDX). Using purposive sampling, the study collected 120 data from 30 companies. Correlation and path analyses identified four antecedents of ER i.e. length of listing in stock exchange (AGE), Company Size, Leverage, and Profitability. There were significant impacts of SIZE, AGE, Leverage, and Profitability on ER. SIZE significantly influences Leverage while AGE impacts on profitability. The practice of ER among mining companies is very much related to business strategies. ER would be widely reported by the companies when they have high leverage and unsatisfactory financial performance. Without tight supervision and hard enforcement from concerned parties, the implementation of appropriate ER disclosure in mining companies would have a long way to go.

Keywords: Environmental Reporting, Firm Size, Firm Age, Leverage, Profitability

JEL Classification: M41

Suggested Citation

Yanto, Heri and Muzzammil, Bonatan, A Long Way to Implement Environmental Reporting in Indonesian Mining Companies (October 20, 2016). Available at SSRN: https://ssrn.com/abstract=2908974 or http://dx.doi.org/10.2139/ssrn.2908974

Heri Yanto (Contact Author)

Universitas Negeri Semarang ( email )

Building H
Indonesia
8112901290 (Phone)
8112901290 (Fax)

Bonatan Muzzammil

Semarang State University

Building H
Sekaran Gunungpati Semarang
Semarang, Central Java 50229
Indonesia

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
311
Abstract Views
1,644
Rank
198,427
PlumX Metrics