COMPARATIVE ANALYSIS OF ENVIRONMENTAL MANAGEMENT DISCLOSURE IN ASEAN COUNTRIES (STUDY ON OIL, GAS, AND MINING COMPANIES)
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
MURSITA, LUFI YUWANA
Subject
658.151 1 - MANAGEMENT ACCOUNTING
Datestamp
2017-07-05 04:00:36
Abstract :
This research aims to measure and compare the extent of environmental management disclosure in ASEAN countries. It also extends the research by examining the association between corporate governance score and environmental management disclosure and also identifying the cause of difference among ASEAN countries. Therefore, this study is explanatory sequential mixed method which after using quantitative approach it continues with qualitative approach. This study utilized 17 oil, gas, and mining companies from six countries as research sample with total data of 51 annual reports along 2012-2014. To find the result, it conducts descriptive analysis, Kruskal Wallis, and Regression Analysis provides by SPSS version 22.0. The qualitative approach refers to related prior studies, book, and official website. The result shows that environmental management disclosure in ASEAN are still averagely low. It is found a significant difference extent of disclosure among ASEAN countries along the observed period. Besides that, corporate governance score significantly affects the extent of disclosure. The difference among countries is identified as the effect of the existing regulation, the policy taken by company, and national cultures. Key words : environmental management disclosure, ASEAN countries, corporate governance score, difference, external factor
This research aims to measure and compare the extent of environmental management disclosure in ASEAN countries. It also extends the research by examining the association between corporate governance score and environmental management disclosure and also identifying the cause of difference among ASEAN countries. Therefore, this study is explanatory sequential mixed method which after using quantitative approach it continues with qualitative approach. This study utilized 17 oil, gas, and mining companies from six countries as research sample with total data of 51 annual reports along 2012-2014. To find the result, it conducts descriptive analysis, Kruskal Wallis, and Regression Analysis provides by SPSS version 22.0. The qualitative approach refers to related prior studies, book, and official website. The result shows that environmental management disclosure in ASEAN are still averagely low. It is found a significant difference extent of disclosure among ASEAN countries along the observed period. Besides that, corporate governance score significantly affects the extent of disclosure. The difference among countries is identified as the effect of the existing regulation, the policy taken by company, and national cultures. Key words : environmental management disclosure, ASEAN countries, corporate governance score, difference, external factor
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
