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- W3202039822 abstract "Industrial activities have a positive impact on the economy; on the other hand they have a negative impact on the environment. Therefore it must be controlled and balanced. So that issues related to green industry and environmental accounting are increasingly urgent to be formulated by the government. This research aims to analyse the effect of company size, financial performance, and environmental performance on environmental disclosure using good corporate as the moderating variable. By using the purposive sampling technique, the final samples of the research are 23 companies from top 45 listed companies in Indonesia during the period of 2011-2016. Data were analysed with SEM by using Smart PLS 3.0 software. The result showed that the company size and environmental performance have a significant positive effect on the environmental disclosure. Conversely, the effect of financial performance on environmental disclosure is negative. Good Corporate Governance moderates the effect of company size on environmental disclosure. Nevertheless, good corporate governance does not moderate the effect of financial performance and environmental performance on environmental disclosure. Based on the results, top 45 companies in Indonesia are still low in reporting their environmental performance. The practical implication from this study, the authorized bodies should encourage the company by providing education and supervision on the implementation of existing regulations to increase the environmental disclosure." @default.
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- W3202039822 date "2021-05-28" @default.
- W3202039822 modified "2023-09-24" @default.
- W3202039822 title "Improving Understanding on Determinant of Environmental Disclosure and Moderating Effect of Corporate Governance" @default.
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