Lindrianasari, Lindrianasari (2010) Manager's Perception the Importance of Environmental Accounting and its effect on the Quality of Corporate Environmental Accounting Disclosure: Case from Indonesia. Issues in Social and Environmental Accounting, 4 (1). pp. 74-86. ISSN 1978-0591
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Abstract
The purpose of this study is to compare perceptions of managers in Indonesia concerning envi- ronmental accounting disclosure with actual environmental accounting disclosure. The value of this research is making an original contribution to develop instrument in exploring managerial perception of environmental accounting disclosure. Samples for this study are corporate mana- gerial from listing companies in the Jakarta Stock Exchange and also annual report companies. This research has developed strategies to measure managerial perceptions of environmental accounting disclosure. Mail surveys design used on this study. Analysis used for testing rela- tionship between managerial perception and environmental accounting disclosure is simple regression test. The dependent sample variable data is the latest data published in Jakarta Stock Exchange. This study finds a positive correlation between managerial perception of environ- mental accounting disclosure and actual environmental accounting disclosure. This result shows that disclosure quality and several legal sanctions in environmental aspects could be empowerment of regulator pasties to force managers 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-á-vis the social contract, while legitimacy theory infers motivation to incorporate environmental accounting disclosure
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Prof. Dr. Lindrianasari |
| Date Deposited: | 04 Nov 2016 02:47 |
| Last Modified: | 04 Nov 2016 02:47 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/142 |
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