Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)

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Information Gap Disclosure of Hazardous Toxic Waste in Indonesia

Authors
V. Wiratna Sujarweni1, *, Setianingtyas Honggowati1, Djoko Suhardjanto1, Sri Hartoko1
1Program Doktor Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia
*Corresponding author. Email: nana_wiratna@yahoo.com
Corresponding Author
V. Wiratna Sujarweni
Available Online 11 November 2022.
DOI
10.2991/978-2-494069-09-1_55How to use a DOI?
Keywords
Information gap; Demand and supply disclosure LB3
Abstract

This study aims to compile a disclosure index of Toxic Hazardous Waste (LB3), to examine the information gap in LB3 disclosure in Indonesia. This study uses the theory of legitimacy of the normative stakeholder approach. The research method used is quantitative. The types of data used are primary and secondary data. Preliminary data were obtained from the Discussion Group Forum (FGD), distributing questionnaires about LB3 disclosure addressed to normative stakeholders. Secondary data comes from the annual reports of companies in the manufacturing sector, oil and gas, mineral and coal mining management (minerba) on the Indonesia Stock Exchange (IDX) in 2012–2019. The sampling technique used is accidental sampling and purposive sampling. Processing of data using Cartesian diagram, independent difference test sample t-test. These research results are the LB3 disclosure weighted index, which is 21 items. The following result is a difference in demand from stakeholders with the supply of LB3 disclosures for companies, where stakeholder demand for information on LB3 disclosures is high. In contrast, the realization of LB3 disclosures for companies is low.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 November 2022
ISBN
978-2-494069-09-1
ISSN
2352-5398
DOI
10.2991/978-2-494069-09-1_55How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - V. Wiratna Sujarweni
AU  - Setianingtyas Honggowati
AU  - Djoko Suhardjanto
AU  - Sri Hartoko
PY  - 2022
DA  - 2022/11/11
TI  - Information Gap Disclosure of Hazardous Toxic Waste in Indonesia
BT  - Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)
PB  - Atlantis Press
SP  - 475
EP  - 481
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-09-1_55
DO  - 10.2991/978-2-494069-09-1_55
ID  - Sujarweni2022
ER  -