NANDA DIAH AYU, 040913181 (2013) THE ASSOCIATION OF FINANCIAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE IN INDONESIA. Skripsi thesis, UNIVERSITAS AIRLANGGA.
|
Text (ABSTRACT)
gdlhub-gdl-s1-2013-ayunandadi-26937-5.abstr-t.pdf Download (93kB) | Preview |
|
![[img]](https://repository.unair.ac.id/style/images/fileicons/text.png) |
Text (FULLTEXT)
FULLTEXT.pdf Restricted to Registered users only Download (913kB) | Request a copy |
Abstract
This study investigated the association between financial performances that measured by profitability (ROA) and Tobin’s Q toward environmental disclosure provided in the annual reports of non-financial companies listed in 2012. The initial finding indicates that 64,58% of non-financial companies made environmental disclosures in their annual reports. The companies making the most environmental disclosure are in the mining sector with the lowest disclosure being made by companies in the service, trade, and investment. Result of statistical analysis shows that return on asset has a positive significant association with environmental disclosure, while Tobin’s Q has a positive association with environmental disclosure but not significant. Both of the control variables, size of the company and environmental sensitivity, have positive significant association with environmental disclosure.
| Item Type: | Thesis (Skripsi) | ||||||
|---|---|---|---|---|---|---|---|
| Additional Information: | KKB KK-2 A.161/13 Ayu a | ||||||
| Uncontrolled Keywords: | ENVIRONMENTAL DISCLOSURE | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
| Creators: |
|
||||||
| Contributors: |
|
||||||
| Depositing User: | Mr Bambang Husodo | ||||||
| Date Deposited: | 19 Sep 2013 12:00 | ||||||
| Last Modified: | 29 Aug 2016 06:03 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/1962 | ||||||
| Sosial Share: | |||||||
Actions (login required)
 |
View Item |