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The Determinants of Environmental Disclosure in Indonesia, Malaysia, and Thailand

Accounting Analysis Journal · Vol. 10 No. 3 (2022) · pp. 166–172

DOI
10.15294/aaj.v10i3.51436
ISSN
2502-6216, 2252-6765
Published
2022-02-17
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

The study aims to analyze the affecting factors of environmental disclosure, such as company size, industry type, profitability, company age, environmental performance, and institutional ownership. The population of this study is the manufacturing companies listed on Indonesia Stock Exchange (IDX), Kuala Lumpur Stock Exchange (KLSE), and Stock Exchange Thailand (SET) in 2019. The sampling technique uses purposive sampling with 93 companies. The analysis technique uses is multiple linear regression. The result of this study show company size, environmental performance, and institutional ownership have a positive and significant effect on environmental disclosure. On the other side, this result shows industry type, profitability, and company age have an insignificant effect on environmental disclosure. The conclusion of this study is the company which is categorized as the bigger company with many institutions ownership, with verification ISO 14001 has more responsibility to contribute to environmental disclosure. This is because the company has operational activities and impacts related to the environment. Keywords: Environmental Disclosure; Company Size; Industry Type; Profitability; Company Age; Environmental Performance

Collaboration network of the authors

4 authors · 4 co-authorship links

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Co-authorOrganisationJoint articles
Muhammad KhafidAffiliation unknown1
Retno Asih WulandariAffiliation 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 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">The Determinants of Environmental Disclosure in Indonesia, Malaysia, and Thailand</dc:title>
	<dc:creator>Safitri, Lisdiana</dc:creator>
	<dc:creator>Sri Wahyuningrum, Indah Fajarini</dc:creator>
	<dc:description xml:lang="en-US">The study aims to analyze the affecting factors of environmental disclosure, such as company size, industry type, profitability, company age, environmental performance, and institutional ownership. The population of this study is the manufacturing companies listed on Indonesia Stock Exchange (IDX), Kuala Lumpur Stock Exchange (KLSE), and Stock Exchange Thailand (SET) in 2019. The sampling technique uses purposive sampling with 93 companies. The analysis technique uses is multiple linear regression. The result of this study show company size, environmental performance, and institutional ownership have a positive and significant effect on environmental disclosure. On the other side, this result shows industry type, profitability, and company age have an insignificant effect on environmental disclosure. The conclusion of this study is the company which is categorized as the bigger company with many institutions ownership, with verification ISO 14001 has more responsibility to contribute to environmental disclosure. This is because the company has operational activities and impacts related to the environment.
Keywords:&amp;nbsp;Environmental Disclosure;&amp;nbsp;Company Size; Industry Type;&amp;nbsp;Profitability; Company Age;&amp;nbsp;Environmental Performance</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2022-02-17</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/51436</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i3.51436</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 3 (2021): November; 166-172</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/51436/21191</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>