Open AccessPengungkapan Korporasi dan Keterkaitannya dengan Informasi Lingkungan (Environmental Disclossure): Survei pada Perusahaan Publik di Bursa Efek Indoensia (BEI) tahun 2000
Author(s) -
Bambang Sudaryono
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v3i2.4441
Subject(s) - stock exchange , listed company , business , environmental reporting , annual report , accounting , business administration , finance
The research based on random data from 68 listed company in Jakarta StockExchange in 2000. There are 25 company reported information about environment and the others did not report enviornment disclossure. The objective of the research is to know how listed company in JSX reported voluntary disclossure and how did listed company report mandatory enviornmental disclosssure. The research used univariat test for comparig mandatory disclossure and voluntary disclossure used by listed company in Jakarta Stock Exchange. The result of the research is the listed company reported voluntary enviromental disclossure more informatif than listed company reported mandatory environmental diclossure in financial statements. The other results of the result is more complete items reported in mandatory disclossure more informatif environmental data reported by listed company.