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

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

DOI
10.15294/eeaj.v1i1.75480
ISSN
2502-356X, 2252-6544
Published
2023-12-30
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

40 authors · 102 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Yudharta Pasuruan
  • Muhammadiyah University of Surakarta
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Fitrarena Widhi RizkyanaAffiliation unknown3
Fachrurrozie FachrurrozieAffiliation unknown3
Hasan MukhibadAffiliation unknown3
Dwi RatmonoAffiliation unknown2
Muhammad KhafidAffiliation unknown2
Eko SugiartoAffiliation unknown2
Arif FiyantoAffiliation unknown2
Rizki MuliawanAffiliation unknown1
Nani YuningsihAffiliation unknown1
Abdullah Muiz MubarakAffiliation unknown1
Sumeru SumeruAffiliation unknown1
Sugiyarto SugiyartoAffiliation unknown1
Alda Permata SariAffiliation unknown1
Kusmuriyanto KusmuriyantoAffiliation unknown1
Shanie SukmawatiAffiliation unknown1
Kiswanto KiswantoAffiliation unknown1
Riza Alhusna NurshehaAffiliation unknown1
Amir MahmudUniversitas Yudharta Pasuruan1
Aditya HernawanAffiliation unknown1
Ratna Aditya NingrumAffiliation unknown1
Abiprayasa Kawiswara Weko HartoyoAffiliation unknown1
Eloking Surya Sekar MahardikaAffiliation unknown1
Tsalatsah NurakhirohAffiliation unknown1
Nur AlimahAffiliation unknown1
Sukirman SukirmanMuhammadiyah University of Surakarta1
Ramadhani Nurul AisyahAffiliation unknown1
Fransiska Desi PrimastutiAffiliation unknown1
Septian Fahmi FahluzyAffiliation unknown1
Dwi Anggoro SaputroAffiliation unknown1
Sandy AlfiantoAffiliation 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/eeaj/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">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>
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	<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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