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Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives

The objectives of this study are to examine the extent of corporate social and environmental reporting among Indonesian companies and to ascertain its determinants from multiple perspectives: economic, social, and political. The multiple-perspective approach offers alternative interpretations of a s...

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Main Author: Setyorini, Christina Tri
Format: Thesis
Language:English
English
Published: 2015
Subjects:
HD60 Small Business.
Online Access:http://etd.uum.edu.my/5415/
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spelling my.uum.etd.54152021-04-05T01:18:07Z http://etd.uum.edu.my/5415/ Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives Setyorini, Christina Tri HD60 Small Business. The objectives of this study are to examine the extent of corporate social and environmental reporting among Indonesian companies and to ascertain its determinants from multiple perspectives: economic, social, and political. The multiple-perspective approach offers alternative interpretations of a similar phenomenon. This study attempts to fill both the theoretical and empirical gaps in corporate social and environmental reporting in Indonesia. It focuses on contentquality and uses a combination of the tools of Clarkson’s environmental index and Sutantoputra’s social index. The sample of this study consisted of 740 observations for five years from 2005 to 2009. Panel data was employed and pooled regression was performed using EViews v.8 to observe the association among the variables of the company characteristics and corporate social and environmental disclosure. Profitability, leverage and size were included as control variables. The results revealed that the level of corporate social and environmental reporting in Indonesia was low. However, the corporate social and environmental disclosure had increased from previous years and was dominated by soft disclosures. The results reported in this study show strong support for the firm’s industry sensitivity, government environmental monitoring, media coverage, strategic posture, government shareholding, foreign activity, leverage and size. Conversely, blockholder ownership, award, and profitability were not supported by this study. Hence, this study has shown that company characteristics can be determined by economic, social, and political perspectives. In this respect, a multiple-perspective approach can help one to take advantage of the complementariness of different theories and gain alternative interpretations of the same phenomenon through a more holistic analysis. 2015 Thesis NonPeerReviewed text en /5415/1/s91909.pdf text en /5415/2/s91909_abstract.pdf Setyorini, Christina Tri (2015) Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives. PhD. thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HD60 Small Business.
spellingShingle HD60 Small Business.
Setyorini, Christina Tri
Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives
description The objectives of this study are to examine the extent of corporate social and environmental reporting among Indonesian companies and to ascertain its determinants from multiple perspectives: economic, social, and political. The multiple-perspective approach offers alternative interpretations of a similar phenomenon. This study attempts to fill both the theoretical and empirical gaps in corporate social and environmental reporting in Indonesia. It focuses on contentquality and uses a combination of the tools of Clarkson’s environmental index and Sutantoputra’s social index. The sample of this study consisted of 740 observations for five years from 2005 to 2009. Panel data was employed and pooled regression was performed using EViews v.8 to observe the association among the variables of the company characteristics and corporate social and environmental disclosure. Profitability, leverage and size were included as control variables. The results revealed that the level of corporate social and environmental reporting in Indonesia was low. However, the corporate social and environmental disclosure had increased from previous years and was dominated by soft disclosures. The results reported in this study show strong support for the firm’s industry sensitivity, government environmental monitoring, media coverage, strategic posture, government shareholding, foreign activity, leverage and size. Conversely, blockholder ownership, award, and profitability were not supported by this study. Hence, this study has shown that company characteristics can be determined by economic, social, and political perspectives. In this respect, a multiple-perspective approach can help one to take advantage of the complementariness of different theories and gain alternative interpretations of the same phenomenon through a more holistic analysis.
format Thesis
author Setyorini, Christina Tri
author_facet Setyorini, Christina Tri
author_sort Setyorini, Christina Tri
title Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives
title_short Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives
title_full Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives
title_fullStr Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives
title_full_unstemmed Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives
title_sort determinants of corporate social and environmental reporting in indonesia: an analysis from economic, social and political perspectives
publishDate 2015
url http://etd.uum.edu.my/5415/
_version_ 1696978286445330432
score 13.211869

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