Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies

The study expects to find positive relations between company financial performance, company characteristics, auditing firm, and the extent of company environmental disclosure. The sample data used in this study is 200 largest Australian listed companies (ASX) in 2014. In order to explain the corpora...

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Main Authors: Indah Fajarini Sri Wahyuningrum, Mochamad Arief Budihardjo
Format: Article
Language:English
Published: EDP Sciences 2018-01-01
Series:E3S Web of Conferences
Subjects:
Online Access:https://doi.org/10.1051/e3sconf/20187310024
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spelling doaj-aac35f40b4914509b047f7a883ccc8be2021-02-02T05:46:09ZengEDP SciencesE3S Web of Conferences2267-12422018-01-01731002410.1051/e3sconf/20187310024e3sconf_icenis18_10024Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed CompaniesIndah Fajarini Sri Wahyuningrum0Mochamad Arief Budihardjo1Department of Accounting, Faculty of Economic, Semarang State UniversityDepartment of Environmental Engineering, Faculty of Engineering, Diponegoro UniversityThe study expects to find positive relations between company financial performance, company characteristics, auditing firm, and the extent of company environmental disclosure. The sample data used in this study is 200 largest Australian listed companies (ASX) in 2014. In order to explain the corporate social responsibility practices in Australian companies, this study used stakeholder and legitimacy theories. The measurement of company environmental disclosure in this study involves nine indicators of environmental disclosure index based on Environmental Social and Governance (ESG). More specifically, the statistical analysis indicates that earnings per share, return on equity, type of company, size of company, age of company, and auditing firm positively influence the company environmental disclosure. On the other hand, the results showed that return on assets has no relationship with company environmental disclosure. Overall, this study has added some information about corporate social disclosure studies focused on environmental disclosure of largest Australian companies.https://doi.org/10.1051/e3sconf/20187310024environmental disclosurecompany financial performancecompany characteristics
collection DOAJ
language English
format Article
sources DOAJ
author Indah Fajarini Sri Wahyuningrum
Mochamad Arief Budihardjo
spellingShingle Indah Fajarini Sri Wahyuningrum
Mochamad Arief Budihardjo
Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies
E3S Web of Conferences
environmental disclosure
company financial performance
company characteristics
author_facet Indah Fajarini Sri Wahyuningrum
Mochamad Arief Budihardjo
author_sort Indah Fajarini Sri Wahyuningrum
title Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies
title_short Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies
title_full Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies
title_fullStr Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies
title_full_unstemmed Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies
title_sort relationship between company financial performance, characteristic and environmental disclosure of asx listed companies
publisher EDP Sciences
series E3S Web of Conferences
issn 2267-1242
publishDate 2018-01-01
description The study expects to find positive relations between company financial performance, company characteristics, auditing firm, and the extent of company environmental disclosure. The sample data used in this study is 200 largest Australian listed companies (ASX) in 2014. In order to explain the corporate social responsibility practices in Australian companies, this study used stakeholder and legitimacy theories. The measurement of company environmental disclosure in this study involves nine indicators of environmental disclosure index based on Environmental Social and Governance (ESG). More specifically, the statistical analysis indicates that earnings per share, return on equity, type of company, size of company, age of company, and auditing firm positively influence the company environmental disclosure. On the other hand, the results showed that return on assets has no relationship with company environmental disclosure. Overall, this study has added some information about corporate social disclosure studies focused on environmental disclosure of largest Australian companies.
topic environmental disclosure
company financial performance
company characteristics
url https://doi.org/10.1051/e3sconf/20187310024
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