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

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

DOI
10.15294/aaj.v9i1.30019
ISSN
2502-6216, 2252-6765
Published
2020-07-29
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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

Collaboration network of the authors

31 authors · 103 co-authorship links

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  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Fitrarena Widhi RizkyanaAffiliation unknown2
Prabowo Yudo JayantoAffiliation unknown2
Hasan MukhibadAffiliation unknown2
Linda AgustinaAffiliation unknown2
Trisni SuryariniAffiliation unknown2
Alda Permata SariAffiliation unknown1
Leny OktavianawatiAffiliation unknown1
Arina AdilaAffiliation unknown1
Ain HajawiyahAffiliation unknown1
Anugrah Rinata PerdanaAffiliation unknown1
Hamzah GymnastiarAffiliation unknown1
M AkmalAffiliation unknown1
Retnoningrum HidayahAffiliation unknown1
Dhini SuryandariAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Anwar ZahidAffiliation unknown1
Meilani Intan PertiwiAffiliation unknown1
Tri Susilo Wahyu AjiAffiliation unknown1
Indah AnisykurlillahAffiliation unknown1
Teguh Hardi RaharjoAffiliation unknown1
Ahmad NurkhinAffiliation unknown1
KusumantoroAffiliation unknown1
WidiyantoAffiliation unknown1
SulhadiAffiliation unknown1
Ardhana Reswari Hasna PratistaAffiliation unknown1
Tihana Tyan Zahrotuddinia TauhidaAffiliation unknown1
Sucihatiningsih Dian Wisika PrajantiState University of Semarang1
Siti MahromahAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>
</oai_dc:dc>