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Accounting For Business Assignment 2
Accounting For Business Assignment 2
Judul Artikel
The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria
Keterangan:
1. Judul Artikel = tuliskan lengkap
9. Sitasi Google Scholar = jumlah sitasi artikel tersebut pada scholar.google.com search judul artikelnya dan lihat jumlah cit
10. Keywords = kata kunci yang tertulis setelah abstrak, tuliskan lengkap dengan dipisah tanda koma (,) untuk setiap keywo
11. Jenis Riset = dapat dibaca di dalam artikelnya apakah qualitatif, kuantitatif, mixed qualitatif dan kuantitatif.
12. Metode Riset = dapat dibaca di dalam artikelnya apakah bibliographic, structural literature review, experiment, studi k
13. Teori Riset = dapat dibaca di dalam artikelnya apakah agency theory, signalling theory, stakeholder theory, legitimacy t
14. Unit Analisa = sektor yang diteliti misalnya: pertambangan, manufaktur, seluruh sektor di Bursa Efek Indonesia, usaha k
15. Periode Riset = periode tahun penelitian
16. Jumlah Tahun Analisa = jumlah tahun yang diteliti
17. Jumlah Sampel = total jumlah sampel yang diteliti
18. Variabel dependen = nama variabel dependen yang digunakan
19. Variabel independen = nama variabel independen yang digunakan, tuliskan semua.
20. Jumlah variabel independen = jumlah total variabel independen
21. Proxy untuk variabel dependen = rumus atau perhitungan yg digunakan untuk menghitung variabel dependen
22. Hasil riset = hasil riset yang diperoleh, sebutkan dengan lengkap
23. Saran untuk riset selanjutnya = saran untuk riset di masa depan, sebutkan dengan lengkap
2 3
en
4
Nama Penulis
Akhmad Riduwan
Andajani Andajani
Maya Indriastuti
Regina G. Okafor
5
Afiliasi
Dept. of Accounting, Faculty of Economics and Business,Universitas Diponegoro &Universitas Islam Sultan Agung,Indonesia
Sitasi Google
Tahun Terbit Panjang Artikel Sinta Scholar
Keywords
disclosure, earnings response coefficient, financial performance, Global Reporting Initiative, sustainability
Jumlah
Sampel Variabel dependen
110
kekhawatiran perusahaan mengenai keberlanjutan ekonomi, lingkungan, dan sosial
Variabel independen
Investor memiliki kesadaran dan keyakinan bahwa kinerja keuangan bermanifestasi sebagai
hasil investasi bukanlah tujuan instan, tetapi harus berkelanjutan dalam jangka panjang.
Jumlah Variabel
independen
86 Companies
ERC 220 –0.12700 0.32900 0.00514 0.06388
ECSDI 220 0.89848 0.98954 0.93452 0.19740
ENSDI 220 0.78200 0.93820 0.85324 0.19876
SOSDI 220 0.84476 0.95387 0.89487 0.18129
EP 220 –0.98000 1.43800 –0.05050 0.39876
CAPS 220 0.11534 1.91908 0.75686 0.35599
SIZE 220 9.89878 13.54330 11.39426 0.73914
Table 2 Classical Assumption Test Results
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Variable Multicollinearity Autocorrelation Heteroscedastici
VIF1) Durbin–Watson Levene Test K-S
2)
ECSDI 1.286dependen
Proxy untuk variabel
1.904
0.097 0.137
ENSDI 1.377 0.106 0.143
ENSDI 1.274 0.098 0.166
EP 1.151 0.411 0.157
CAPS 1.125 0.410 0.112
SIZE 1.125 0.840 0.200
1) VIF = Variance-Inflating Factor
2) K-S = Kolmogorov-Smirnov test
η1= γ1ξ1 + γ2ξ2 + ς1 η2= β1η1 + γ3ξ1 + γ4ξ2 + ς2 Information: η1 : Financial Performance η2 : Sustainability Report γ1-γ4 :
OED : The overall of environmental disclosure of company ἱ in 2015 (tota
policies index, product and process environmental issues index, enviro
sustainability index, other environmental related information index
environmental laws and standards index in the annual report o
α0 : Intercept
BSIZE : Board size of company ἱ
BIND : Board independence of company ἱ
BOMET : Board meeting of company ἱ
ACOINDE : Audit committee independence of comp
ENVICOM : Environmental committee of compan
SIZE : Size of company ἱ
INDM : Industry membership of company ἱ
ADT : Auditor type of company ἱ
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Hasil riset
This study found evidence that the company's concern for economic, environmental and social sustainability
had a positive effect on investor response to earnings announcements. This shows that in the view of investors,
concern for sustainability is a good signal of the earnings quality. Investors believe that a profit that will manifest concret
as an investment return is not a momentary expectation and goal, but is seen as a long–term goal.
This study shows that carbon performance has a positive effect on financial performance. However, the financial
performance variable has a significant negative effect on the sustainability report. There is no
indirect effect between carbon performance and
environmental performance on sustainability
reports through financial performance.
The major objective of the study is to ascertain the influence of corporate governance on environmental
disclosure of non-financial listed companies in Nigeria. The study was carried out by examining the relationship
between the extent of overall environmental disclosure and some selected corporate governance
mechanisms. The study avoided possible spurious relationship between the dependent and independent
variables by controlling some of the company attributes. In line with previous studies, content analysis
approach was used, and the source of secondary data was 2015 annual report of the sampled companies. The
OLS multiple regression analysis indicates that corporate governance and firm attributes significantly influence
the extent of environmental disclosure. The study provides evidence that the level of corporate environmental
disclosure in Nigeria is shallow. This study perceived that unstable institutions, weak legal environment and
lack of environmental disclosure standard are a contributor to unconcerned approach exhibited by corporate
entities towards the natural capital
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This research has limitations especially in assessing (measuring) the company's concern for
sustainability (sustainability concern). This study measures the company's concern for sustainability
concerns based on the level of disclosure of economic, environmental and social sustainability in
accordance with the disclosure index
of the Global Reporting Initiative.
The contributions of this research are: (1) mining companies always base all operational
activities of the company with care for the surrounding environment, so that there is a good
balance of nature; (2) provide empirical evidence to regulators on the effectiveness of environmental
policies; and (3) can be used as decision making by investors related to investment
Despite the contributions of the study, it has some limitations like other empirical studies. Firstly, the
study analyzed only one-year annual report data. Secondly, the research only considered annual
reports of companies whereas there are other possible media of communicating environmental
impact of their activities. Therefore, future research could use longitudinal data to examine the
influence of corporate governance on
the quantity and quality of environmental disclosures of Nigerian firms.
Jelaskan pemahaman anda tentang 3 artikel yang diteliti berdasarkan indikator yang ada
Setelah saya membaca artikel ini, saya mengambil kesimpulan bahwa artikel tersebut mempunyai
bermacam perbandingan. Tidak hanya itu ketiga artikel ini pastinya mempunyai kelebihan masing
masing, yang bisa dilihat pada artikel pertama yang bertajuk"Sustainability Concerns and Investor
Responses to Earnings Announcements” mempunyai keunggulan pada jumlah Sampel 110
perusahaan. Untuk hasil riset saya sendiri, bagi saya ketiga artikel ini mempunyai hasil studi yang
sangat baik. Walaupun ketiga artikel yang diberikan mempunyai sumber yang sesuai dari
kenyataan yang terdapat serta bersifat faktual cocok dengan data yang diketahui oleh sang penulis,
bagi saya artikel awal serta kedua mempunyai kekurangan pada uraian yang kurang jelas serta
padat dan ulasan nya kurang lengkap. Metode penyusunan sendiri, ketiga artikel telah sangat baik
diawali dari tesis di mana berisi komentar serta opini universal yang meliputi pengenalan isu,
permasalahan, ataupun pemikiran penulis secara universal menimpa topik yang hendak dibahas
dalam artikel dan disajikan dengan bahasa inggris supaya pembaca di seluruh dunia bisa menguasai
apa yang hendak di informasikan oleh pengarang. Kemudian dilanjutkan dengan rangkaian alasan
di mana berisi komentar, opini penulis selaku uraian atas tesis yang sudah dikemukakan dengan
terdapatnya kenyataan kenyataan serta data untuk validasi argumen. Serta di akhir ditambahkan
penegasan ulang di mana berisi kesimpulan supaya pembaca bisa mengenali jalur/ pemecahan dari
kasus yang diangkat pengarang.