Sarumpaet, Susi (2016) The manager’s decision in acknowledging and disclosing environmental liability: A Behavioral Model. Journal of Economics, Business, and Accountancy Ventura, 19 (2). pages 191 -204. ISSN pISSN: 2087-3735 eISSN: 2088-785X

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This paper analyzes why managers accrue and disclose environmental liability, which involves managers’ discretions. Using the framework of the Theory of Planned Behaviour (Ajzen, 1991), this research hipothesizes that a manager’s intention to accrue and disclose environmental liability 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 50 corporate managers in Lampung Province were analyized using structural equation model software package SmartPLS. This study finds that a manager’s attitude towards environmental liability is positively associated with his/her decision to accrue and disclose environmental liability. However, there is no evidence that subjective norms and behaviuoral control are associated with such a decision. An additional test using attitude as a moderating variable provides evidence that both subjective norms and perceived control behaviour are positively associated with the attitude towards environmental liability. Keywords: accrue, disclose, environmental liability, theory of planned behavior.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Susi Sarumpaet
Date Deposited: 08 Oct 2021 03:04
Last Modified: 08 Oct 2021 03:04

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