Pengaruh Kinerja Lingkungan Perusahaan Terhadap Tingkat Pengungkapan Lingkungan Perusahaan The Influence of Environmental Performance on Company’s Environmental Disclosure

Abstract

Research carried out aimed to examine the effect of the company's environmental performance against environmental disclosures that made by the company in the annual report. Research conducted using proper index as a proxy of the company's environmental performance and use the GRI index as a proxy of environmental disclosure in the company's annual report. Object of the research using purposive sampling of annual reports of the latest non-financial companies that listed on the Indonesia Stock Exchange 2010 to 2014, and obtained a sample of 55 companies. Result of the test by using simple regression model analysis and multiple regression that adding company size, profitability, and corporate debt, sig value that generated by the environmental performance using SPSS v.22 is 0,00. The results show that the environmental performance carried out by the company's have an affect against the environmental disclosures that made by the company. Keyword : Environmental Performance, Environmental Disclosure