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Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country

Economic Education Analysis Journal · Vol. 1 No. 1 (2023) · hlm. 109–116

DOI
10.15294/eeaj.v1i1.75480
ISSN
2502-356X, 2252-6544
Terbit
2023-12-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.

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  • Muhammadiyah University of Surakarta
  • Universitas Yudharta Pasuruan
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Sukirman SukirmanMuhammadiyah University of Surakarta4
Fitrarena Widhi RizkyanaAfiliasi tidak diketahui3
Fachrurrozie FachrurrozieAfiliasi tidak diketahui3
Hasan MukhibadAfiliasi tidak diketahui3
Dwi RatmonoAfiliasi tidak diketahui2
Muhammad KhafidAfiliasi tidak diketahui2
Eko SugiartoAfiliasi tidak diketahui2
Arif FiyantoAfiliasi tidak diketahui2
Rizki MuliawanAfiliasi tidak diketahui1
Nani YuningsihAfiliasi tidak diketahui1
Abdullah Muiz MubarakAfiliasi tidak diketahui1
Sumeru SumeruAfiliasi tidak diketahui1
Sugiyarto SugiyartoAfiliasi tidak diketahui1
Alda Permata SariAfiliasi tidak diketahui1
Kusmuriyanto KusmuriyantoAfiliasi tidak diketahui1
Shanie SukmawatiAfiliasi tidak diketahui1
Kiswanto KiswantoAfiliasi tidak diketahui1
Riza Alhusna NurshehaAfiliasi tidak diketahui1
Amir MahmudUniversitas Yudharta Pasuruan1
Aditya HernawanAfiliasi tidak diketahui1
Ratna Aditya NingrumAfiliasi tidak diketahui1
Abiprayasa Kawiswara Weko HartoyoAfiliasi tidak diketahui1
Eloking Surya Sekar MahardikaAfiliasi tidak diketahui1
Tsalatsah NurakhirohAfiliasi tidak diketahui1
Nur AlimahAfiliasi tidak diketahui1
Ramadhani Nurul AisyahAfiliasi tidak diketahui1
Fransiska Desi PrimastutiAfiliasi tidak diketahui1
Septian Fahmi FahluzyAfiliasi tidak diketahui1
Dwi Anggoro SaputroAfiliasi tidak diketahui1
Sandy AlfiantoAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/eeaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country</dc:title>
	<dc:creator>Hidayah, Retnoningrum</dc:creator>
	<dc:creator>Akmal, M</dc:creator>
	<dc:creator>Suryandari, Dhini</dc:creator>
	<dc:creator>Wahyuningrum, Indah Fajarini Sri</dc:creator>
	<dc:creator>Suryarini, Trisni</dc:creator>
	<dc:creator>Kayati, I N</dc:creator>
	<dc:creator>Agustina, Linda</dc:creator>
	<dc:creator>Rohmah, Fian Tri</dc:creator>
	<dc:creator>Zahid, Anwar</dc:creator>
	<dc:creator>Jayanto, Prabowo Yudo</dc:creator>
	<dc:description xml:lang="en-US">The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-12-30</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/eeaj/article/view/75480</dc:identifier>
	<dc:identifier>10.15294/eeaj.v1i1.75480</dc:identifier>
	<dc:source xml:lang="en-US">Economic Education Analysis Journal; Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]; 109-116</dc:source>
	<dc:source>2502-356X</dc:source>
	<dc:source>2252-6544</dc:source>
	<dc:source>10.15294/eeaj.v1i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/eeaj/article/view/75480/26071</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Economic Education Analysis Journal</dc:rights>
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