Haqi Fadillah, Syahril Djaddang

Judul	:	Environmental accounting disclosure in ASEAN countries
Abstrak	:	A B S T R A C T This study aims to determine whether there is a difference between the scores of country-based environmental accounting disclosure (in the ASEAN region) and industrybased environmental accounting disclosure (in real estate, forest/agriculture, consumer goods, hospitals, energy, and chemicals/pharmaceuticals). The research method used is One-Way ANOVA difference test. The results show that there is a difference in the scores of country-based environmental accounting disclosure. The difference is between Indonesia and Singapore and between Indonesia and the Philippines. Furthermore, there is no significant difference in the scores of industry-based environmental accounting disclosure, as well as when viewed from each of ASEAN countries. Each country needs to have more stringent regulations and policies to require each company to present the environmental accounting disclosure in the annual report or sustainability report as a form of corporate legitimacy to the public. In addition, there should be a revision of the nature of the environmental accounting disclosure in the financial accounting standards, from voluntary to mandatory. It is intended that every company of various types of industries really pay attention to the environmental impact problems arising from its operational activities.
Tahun	:	2017	Media Publikasi	:	Jurnal Nasional Terakreditasi A
Kategori	:	Jurnal	No/Vol/Tahun	:	1 / 7 / 2017
ISSN/ISBN	:	2086-3802
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
Bibliography	:	REFERENCES Arfan Ikhsan, 2008, Akuntansi Lingkungan & Pengungkapannya, Yogyakarta: Graha Ilmu. Barbu, Elena M. et al. 2014, ‘Mandatory Environmental Disclosure by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK’, The International Journal of Accounting, 49, pp. 231-247, , Viewed on March 24, 2016. Cho, Charles H, Dennis M Patten, 2007, ‘The Role of Environmental Disclosure as tools of legitimacy: A Research Note’, Accounting, Organization, and Society, 32 page 639-647, , Viewed on March 14, 2016. Cormier, Denis, Irene M. Gordon and Michel Magnan, 2004, ‘Corporate Environmental Disclosure: Contrasting Management’s Perceptions with Reality’, Journal of Business Ethics, Vol. 49, No. 2, pp. 143-165, , Viewed on March 14, 2016. Environmental Performance Index 2016, Yale Center for Environmental Law & Policy. Fekrat, M Ali, Carla Inclan and David Petroni, 1996, ‘Corporate Environmental Disclosure: Competitive Disclosure Hypothesis Using 1991 Annual Report Data’, The International Journal of Accounting, Volume 31, Issue 2, pp. 175-195, , Viewed on March14, 2016. Gamble, George O et al. 1996, ‘Environmental Disclosure in Annual Reports: An International Perspective’, The International Journal of Accounting, Vol. 31, No. 3, pp. 293-331, , Viewed on March 24, 2016. Makori, Daniel Mogaka and Ambrose Jagongo, 2013, ‘Environmental Accounting and Firm Profitability: An Empirical Analysis of Selected Firms Listed in Bombay Stock Exchange India’, International Journal of Humanities and Social Science, Vol. 3 No. 18, , Viewed on March 11, 2016. Mukherjee, Kuhali, Mitali Sen and JK Pattanayak, 2010, ‘Corporate Environmental Disclosure Practices in India’, Journal of Applied Accounting Research, Vol. 12 Iss: 2, pp. 139-156, , Viewed on March 11, 2016. O’Donovan, Gary, 2002, ‘Environmental Disclosure in The Annual Report: Extending The Applicability and Predictive Power of Legitimacy Theory’, Accounting, Auditing & Accountability Journal, Vol. 15 Iss: 3 pp. 344-371, , Viewed on March 14, 2016. Smith, Malcolm, Khadijah Yahya and Ahmad Marzuki Amiruddin, 2007, ‘Environmentak Disclosure and performance Reporting in Malaysia’, Asian Review of Accounting, Vol. 15 Iss: 2, pp. 185-199, , Viewed on March 11, 2016. Suttipun, Muttanachai and Patricia Stanton, 2012, ‘A Study of Environmental Disclosure by Thai Listed Companies on Websites’, 2 nd Annual International Conference on Accounting and Finance (AF 2012), , Viewed on March 24, 2016. Teoh, Hai Yap et al. 1998, ‘Environmental Disclosure-Financial Performance Link: Further Evidence From Industrializing Economy Perspective’, , Viewed on March 11, 2016. Tilling, Matthew V, ‘Refinements to Legitimacy Theory in Social and Environmental Accounting’, Commerce Research Papers Series, No. 04-6, , Viewed on March14, 2016. Wilmshurst, Trevor D and Geoffrey R Frost, 2000, ‘Corporate Environmental Reporting’, Accounting, Auditing, & Accountability Journal, Vol. 13 Iss: 1, pp. 10-26, , Viewed on March 14, 2016
URL	:	https://journal.perbanas.ac.id/index.php/tiar/article/view/1095