PERAN ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE DAN ECONOMIC PERFORMANCE
Lalitya Reni Tarusnawati
Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Indonesia
Jl. Prawirokuat, Condong Catur, Depok, Sleman, Yogyakarta, 55283.
Korespondensi dengan Penulis:
Reni Yendrawati: Telp. +62 274 881 546; Fax. +62 274 882 589
This study aimed to determine the effect of environmental performance on environmental disclosure and economic performance, and also the effect of environmental disclosure on economic performance. The data was taken from the annual report of 2009-2011 companies listed on the Indonesian Stock Exchange and participating in PROPER. This study used multiple regressions. Environmental performance results showed there was a significant positive effect on environmental disclosure, environmental disclosure and there was a significant positive effect on economic performance, and the environmental performance did not significantly affect the economic performance. Environmental performance had indirect influence on economic performance.
Keywords: environmental disclosure, environmental performance, economic performance, PROPER.