Analisis Dampak Perolehan Sertifikasi ISO 14000 dan Karakteristik Perusahaan terhadap Pengungkapan Informasi Lingkungan (Studi empiris perusahaan manufaktur di bursa efek jakarta)

Ambarwati, Dian Insani , Dr. Supriyadi, M.Sc., Ak.

2007 | Skripsi | S1 Accounting

The objective of this paper is to examine the relationship between ISO 14000 certification and several characteristics of the company toward environmental disclosure by manufacturing company listed in Jakarta Stock Exchange for 2004-2006. The several characteristics that investigated are: firm size, profitability, capital structure, and ownership structure. The associations between ISO 14000 certification and various firm

characteristics toward environmental disclosure examined by linear multiple regression analysis. It was hypothesized that for the sample firm, the quality of environmental disclosure would be positively associated with ISO 14000 certification and firm characteristics (firm size, profitability, capital structure, and ownership structure). The result of the research shows that from five independent variables, the variables which have significant effect are ISO 14000 certification and firm size. The remaining variables however were found insignificant to environmental disclosure.

Keyword : environmental disclosure, ISO 14000 certification, firm size, profitability, capital structure, type of stock ownership

Kata Kunci : environmental disclosure, ISO 14000 certification, firm size, profitability, capital structure, type of stock ownership