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Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange

Accounting Analysis Journal · Vol. 9 No. 1 (2020) · hlm. 22–29

DOI
10.15294/aaj.v9i1.30019
ISSN
2502-6216, 2252-6765
Terbit
2020-07-29
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the content analysis method by calculating the number of sentences for each disclosure item based on GRI Standards 2016. The population of this study are 1st section companies listed in Tokyo Stock Exchange (TSE) during the period of 2016 to 2017 which consist of 2.062 companies. Sampling in this study used a purposive sampling technique. There are 47 companies as the research sample and 94 firms-year observations. This study used multiple linear regression analysis to determine the effect of independent variables on environmental disclosure. The result of the statistic analysis is firm size and firm age have a positive significant effect on environmental disclosure. ROE, corporate governance mechanism, and EMS have no significant effect on environmental disclosure, while NPM has a negative significant effect. The conclusion of this study is the environmental disclosure quantity positively influenced by firm age and firm size. The bigger and older companies proved disclose better environmental information by writing more narration or explanation of each environmental disc

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  • State University of Semarang
  • Mercu Buana University
  • National Research and Innovation Agency
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Rekan penulisOrganisasiArtikel bersama
Fitrarena Widhi RizkyanaState University of Semarang2
Leny OktavianawatiState University of Semarang2
Hasan MukhibadState University of Semarang2
Alda Permata SariState University of Semarang1
Arina AdilaState University of Semarang1
Ain HajawiyahState University of Semarang1
Anugrah Rinata PerdanaState University of Semarang1
Prabowo Yudo JayantoState University of Semarang1
Hamzah Fahreza GymnastiarState University of Semarang1
Erna SetyowatiState University of Semarang1
Marwiyah MarwiyahAfiliasi tidak diketahui1
Tri Susilo Wahyu AjiState University of Semarang1
Linda AgustinaState University of Semarang1
Meilani Intan PertiwiState University of Semarang1
KusumantoroState University of Semarang1
WidiyantoState University of Semarang1
SulhadiAfiliasi tidak diketahui1
Indah AnisykurlillahState University of Semarang1
Teguh Hardi RaharjoState University of Semarang1
Ahmad NurkhinState University of Semarang1
Trisni SuryariniState University of Semarang1
Ardhana Reswari Hasna PratistaAfiliasi tidak diketahui1
Tihana Tyan Zahrotuddinia TauhidaAfiliasi tidak diketahui1
Juhadi JuhadiState University of Semarang1
Aprillia FindayaniState University of Semarang1
Tjaturahono Budi SanjotoState University of Semarang1
‪Elok Surya PratiwiState University of Semarang1
Edy TrihatmokoState University of Semarang1
Dafit FeriyantoMercu Buana University1
Hadi PranotoMercu Buana University1
Mohamad Ardy FirmansyahMercu Buana University1
Himma FirdausNational Research and Innovation Agency1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Factors Affecting Environmental Disclosure in Companies Listed  on the Tokyo Stock Exchange</dc:title>
	<dc:creator>Istiqomah, Istiqomah</dc:creator>
	<dc:creator>Wahyuningrum, Indah Fajarini Sri</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the content analysis method by calculating the number of sentences for each disclosure item based on GRI Standards 2016. The population of this study are 1st section companies listed in Tokyo Stock Exchange (TSE) during the period of 2016 to 2017 which consist of 2.062 companies. Sampling in this study used a purposive sampling technique. There are 47 companies as the research sample and 94 firms-year observations. This study used multiple linear regression analysis to determine the effect of independent variables on environmental disclosure. The result of the statistic analysis is firm size and firm age have a positive significant effect on environmental disclosure. ROE, corporate governance mechanism, and EMS have no significant effect on environmental disclosure, while NPM has a negative significant effect. The conclusion of this study is the environmental disclosure quantity positively influenced by firm age and firm size. The bigger and older companies proved disclose better environmental information by writing more narration or explanation of each environmental disc</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-07-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/30019</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i1.30019</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 1 (2020): March; 22-29</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/30019/16593</dc:relation>
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