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:	eng eng
Published:	2015
Subjects:	HD60 Small Business.
Online Access:	https://etd.uum.edu.my/5415/1/s91909.pdf https://etd.uum.edu.my/5415/2/s91909_abstract.pdf
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id	my-uum-etd.5415
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ishak, Zuaini
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
qualification_name	Ph.D.
qualification_level	Doctorate
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
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2015
url	https://etd.uum.edu.my/5415/1/s91909.pdf https://etd.uum.edu.my/5415/2/s91909_abstract.pdf
_version_	1747827930843578368
spelling	my-uum-etd.54152021-04-05T01:18:07Z Determinants of corporate social and environmental reporting in Indonesia: An analysis from economic, social and political perspectives 2015 Setyorini, Christina Tri Ishak, Zuaini Tunku Puteri Intan Safinaz School of Accountancy (TISSA) School of Accountancy 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 https://etd.uum.edu.my/5415/ https://etd.uum.edu.my/5415/1/s91909.pdf text eng public https://etd.uum.edu.my/5415/2/s91909_abstract.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abercrombie, N., Hil, S., & Turner, B. S. (1994). The Penguin dictionary of sociology (3rd ed.). London: Penguin. Adams, C. A., Hill, W. Y., & Robert, C. B. (1998). Corporate social reporting in Western Europe: Legitimating corporate behavior? British Accounting Review 30(1), 1-21. Adler, C. R. (1995). A longitudinal study of agenda setting for the issue of environmental pollution. Journalism and Mass Communication Quarterly, 72(2), 300-311. Adnan, Z. and Nankervis, A. (2003). Management in Indonesia, in Chatterjee, S. and Nankervis, A. 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