Institutional Isomorphism of Corporate Environmental Disclosure: Evidence from Indonesian pLCs

ACHMAD , Tarmizi (2016) Institutional Isomorphism of Corporate Environmental Disclosure: Evidence from Indonesian pLCs. Federation University Australia, Melbourne, Australia.

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Abstract

The purpose of this study is to examine whether goverrunent regulation is an effective mechanism to promote a company accountability in an emerging country. The paper also examines factors influencing the environmental disclosures before and after tit" r"g.,Ltiot imposed. The Clarkson et al- (2008) checklist was used to measure the extent of environmental <iisclosures in the annual reports of 190 public listed companies (PLCs) on Indonesia Stock Exchange (IDX) tbr the year 2011 and 2013- The results show that the extent of environmental disclosure is increased after the Government Regulation No. 47 (2012) was released. Isomorphic instihrtional thecry explains these improved. In tems of factors influencing the environmental disclosures, government ownership and size of firm have a sipgrificant eft-ect on environmental disclosures. The implication of this findings suggested thai govemment regulation may have a significant impact in enhancing environmental disclosures. Despite this study only used arurual reports and sample is limited in non-financial sectors, however, the sfudy providei substantially insights to existiag literature by adding the environmental disclosure pratices in developing country.

Item Type:Book
Additional Information:environmental disciosure, isomorphism, government regulation, developing country, Indonesia
Uncontrolled Keywords:environmental disciosure, isomorphism, government regulation, developing country, Indonesia
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:61369
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:16 Mar 2018 15:09
Last Modified:16 Mar 2018 15:09

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