dc.contributor.author | Mardiyatnolo, Aji | |
dc.contributor.author | Amrizal | |
dc.contributor.author | Julaeha | |
dc.contributor.author | Setiawati, Eka | |
dc.date.accessioned | 2016-06-22T02:54:52Z | |
dc.date.available | 2016-06-22T02:54:52Z | |
dc.date.issued | 2016-05-28 | |
dc.identifier.citation | Anggraini, Fr. Reni Retno, 2006. Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Keuangan Tahunan : Corporate Social Responbility (CSR). Journal of Business Finance and Accounting. Fakultas Ekonomi Universitas Diponegoro. Semarang Deegan, C. 2002. Introduction The Legitimising Effect of Social and Environmental Disclosure-A Teoritical Foundation. Accounting, Auditing and Accountability Journal. Vol. 15, No.3 Ghozali, I dan A. Chariri. 2007. Teori Akuntansi. Semarang : Badan Penerbit Undip Ikatan Akuntan Indonesia. 2007. Standar Akuntansi Keuangan. Edisi 2007. Penerbit : Salemba Empat. Jakarta Jensen, Michael C. and William H. Meckling. 1976. Theory of The Firm : Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics. Vol.3, Issue 4. Tarmizi, Rosmiaty. Octavianti, Devi dan Anwar Chairul. 2012. Analisis Pengungkapan Akuntansi Lingkungan terhadap Pertanggungjawaban Sosial Industri Kimia (Studi kasus pada Sosial Industri Kimia di Kota Bandar Lampung). Jurnal Akuntansi dan Keuangan. Vol 3, No.1. Halaman 21-38 Wibosono, Yusuf. 2007. Membedah konsep dan Aplikasi CSR. Facsho Publishing. Gresik http://www.idx.co.id diakses April 2016 | in_ID |
dc.identifier.issn | 2460-0784 | |
dc.identifier.uri | http://hdl.handle.net/11617/7333 | |
dc.description.abstract | This study aims to analyze the influence of managerial ownership, audit quality, and financial performance on
Corporate Enviromental Disclosure. The samples in this study were determined by using purposive sampling
method of 11 companies listed on Indonesian Government Company Enviromental Performancing Rating
Program (PROPER) and The Indonesia Stock Exchange (IDX). The result of this study showed that
managerial ownership does not affect the environmental disclosure. Quality audit and ROA significant effect
on the financial performance of the company’s environmental disclosure. Simultaneously, the independent
variables in this study significantly affect the dependent variable. | in_ID |
dc.language.iso | id | in_ID |
dc.publisher | Universitas Muhammadiyah Surakarta | in_ID |
dc.subject | Corporate Environmental Disclosure | in_ID |
dc.subject | Managerial Ownership | in_ID |
dc.subject | Audit Quality | in_ID |
dc.subject | ROA | in_ID |
dc.title | Pengaruh Kepemilikan Manajerial, Kualitas Audit dan Kinerja Keuangan Terhadap Corporate Environmental Disclosure sebagai Bentuk Tanggung Jawab Sosial dalam Laporan Tahunan (Studi Empiris pada Perusahaan Perusahaan Peserta Proper dan terdaftar di Bursa Efek Indonesia Tahun 2011-2015) | in_ID |
dc.type | Article | in_ID |