UNIVERSITAS AIRLANGGA



Detail Article

Jurnal Berkala Akuntansi & Bisnis

ISSN 2086-0277

Vol. 1 / No. 1 / Published : 2009-10

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Original Article :

Hubungan antara persepsi manajer terhadap pentingnya pengungkapan akuntansi lingkungan dengan kualitas pengungkapan akuntansi lingkungan di indonesia

Author :

  1. Lindrianasari*1
  2. R. Weddie Andriyant*2
  1. Universitas Lampung
  2. Universitas Lampung

Abstract :

The purpose of this study is to test perceptions from managers in Indonesia about environmental accounting disclosure with actual environmental accounting disclosure. The value from this research is makes original contribution to develop instrument to explore managerial perception of environmental accounting disclosure. Sample for this study is corporate managerial from listing company in Jakarta Stock Exchange and also annual report company. This research has develop instrument to measure managerial perceptions of environmental accounting disclosure. Mail survey design used on this study. Analysis to test relationship between managerial perception and environmental accounting disclosure is using simple regression test. The sample dependent variable data is latest data of publicly in Jakarta Stock Exchange. This study is finding a positive correlation between managers perceptions about environmental accounting disclosure with actual environmental accounting disclosure. This result shows that disclosure quality and several legal sanctions in environmental aspect could be empowerment of regulator pasties to forcing managerial to maintain their pollution and reported their activity also in their annual report. In hence, legitimacy theory is used as an explanation for corporate reactions to threats to its legitimacy vis-a-vis the social contract, while legitimacy theory of inver motivations to corporate environmental accounting disclosure.

Keyword :

Managerial Perceptions, Environmental Accounting Disclosure, Legitimacy Theory,


References :

Adams, C.A.,(2002) Internal Organisational Factors Influencing Corporate Social dan Ethical Reporting Accounting, Auditing & Accountability Journal : Vol. 15 (2): 223-250

Barthelot, S., Denis Cormier, Michel Magnan,(2003) Environmental Disclosure Research: Review and Synthesis Journal of Accounting Literature : Vol. 22: 1-44

Buhr, N.,(1998) Environmental Performance: Legislation dan Annual Report Disclosure: The Case of Acid Rain and Falcolnbridge Accounting & Accountability Journal : Vol. 11 (2): 163-190

Campbell, D., Barrie Craven dan Philip Shrives,(2003) Voluntary Social Reporting in Three FTSE Sectors: A Comment on Perception and Legitimacy Accounting & Accountability Journal : Vol. 16(4): 558-581

Cormier, D. dan Gordon, I.,(2001) An Examination of Social and Environmental Reporting Strategies Accounting & Accountability Journal : Vol. 14(5): 587-616





Archive Article

Cover Media Content

Volume : 1 / No. : 1 / Pub. : 2009-10
  1. Keterkaitan Antara Kepuasan Kerja, Turnover, Peningkatan Karir, Dan Sifat Kepribadian Berdasarkan Gender Di Kantor Akuntan Publik
  2. The Effectiveness Of The Balanced Scorecard Implementation
  3. Hubungan Antara Persepsi Manajer Terhadap Pentingnya Pengungkapan Akuntansi Lingkungan Dengan Kualitas Pengungkapan Akuntansi Lingkungan Di Indonesia
  4. Kemampuan Analisis Laporan Keuangan Untuk Memprediksi Return Saham Dikategori Oleh Jenis Industri Dan Kepatuhan Penyajian Laporan Segmental (studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2001-2005)
  5. Data Exeption Test To Provide The Direction Upon Audit Assignments
  6. Analisis Karakteristik Pejabat Penatausahaan Keuangan Terhadap Etika Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah (skpd)

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