Fuadah, Luk Luk and Saftiana, Yulia and Kalsum, Umi and Arisman, Anton (2021) Factors Influencing Environmental Disclosure: A Case Study of Manufacturing Companies in Indonesia. Factors Influencing Environmental Disclosure: A Case Study of Manufacturing Companies in Indonesia, 8 (9). pp. 1-11. ISSN : 2288-4637
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Abstract
The main objective of this research is to examine the effect of organizational culture, environmental uncertainty, and manager’s personnel value on environmental disclosure through the environmental organizational structure of manufacturing companies on the Indonesia Stock Exchange. This research uses the structuration and contingency theory. The sample in this study focused on the level of heads or managers or directors of manufacturing companies listed on the Indonesia Stock Exchange. The research data was obtained through an online questionnaire distributed to heads or managers. The total sample of this study is 161 manufacturing companies. The data comprising of 64 respondents was completed and can be processed. Empirical testing used Structural Equation Modeling (SEM) through Partial Least Square (PLS). The result shows that environmental uncertainty and management personnel value have a positive effect on the environmental organizational structure, as well as the environmental organizational structure has a positive effect on the environmental disclosure. However, organizational culture has no effect on the environmental organizational structure. This research can provide benefits for manufacturing companies. The limitation include the low level of response from the respondents. Also the results cannot be generalized due to its specific focus on the manufacturing companies.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 28 Mar 2022 07:32 |
| Last Modified: | 28 Mar 2022 07:32 |
| URI: | http://repository.unsri.ac.id/id/eprint/66971 |
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