Sarumpaet, Susi and Alvia, Liza and Agustina, Yenni Keputusan Manajer atas Pengakuan dan Pengungkapan Kewajiban Lingkungan: Sebuah Model Keperilakuan. In: Simposium Nasional Akuntansi SNA XVIII Medan 2015, 16-19 September 2015, Univesitas Sumatera Utara, Medan, Indonesia.
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Abstract
This paperan alyzes why managers accrue and disclose environmental liability. Decision to accrue and disclose environmental liability in the firm’s annual report involves manager’s discretions. Using the framework of the Theory of Planned Behaviour (Ajzen, 1991), this reseacrh hipothesizes that a manager’s intention to accrue and disclose environmental libaility is influenced by: (1) attitudes (2) subjective norms, and (3) percieved behavioural control of the manager towards acrruing and disclosing such information. The data was collected through a survey employing a questionnaire modified from Weidman (2002). Responses from 36 corporate managers in Lampung Province were analyized using structural equation model software package, namely SmartPLS.The result is consistent with the hypothesis, that managers’ attitudes towards environmental liability is positively associated with their decision in accruing and disclosing environmental liability. This study finds no evidence that subjective norms and behaviuoral control are associated with decision to accrue and disclose environmental liability. However, the test using attitude as a moderating variable provides evidence that both subjective norms and perceived control behaviour are positively associated with manager’s attitude toward environmental liability. The results of this study is expected to provide contributuon to the interested parties, such as regulator and standard setters, particularly in condisering the strategies and policies to promote transparancies in the corporate reporting. Keywords: accrue, disclose, environmental liability, theory of planned behaviour.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Susi Sarumpaet |
| Date Deposited: | 18 Oct 2019 03:13 |
| Last Modified: | 18 Oct 2019 03:13 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/14412 |
Available Versions of this Item
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Market reactions to corporate unethical behaviors: A study from Indonesia. (deposited 16 Nov 2017 07:22)
- Market reactions to corporate unethical behaviors: A study from Indonesia. (deposited 18 Oct 2019 03:14)
- Keputusan Manajer atas Pengakuan dan Pengungkapan Kewajiban Lingkungan: Sebuah Model Keperilakuan. (deposited 18 Oct 2019 03:13) [Currently Displayed]
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