Performa Lingkungan Dan Derajat Penyajian Informasi Lingkungan Perusahaan Non Keuangan DI Indonesia
Abstract
The purpose of this study was to examine the effect of environmental
performance factor on corporate social responsibility disclosure. Firm size,
profitability, and company debt as control variables. CSR disclosure as the dependent
variable is proxied by the GRI index. The research sample is the annual reports of
non-financial companies that have participated in the Proper program and have been
listed on the IDX 2014-2018. There are 55 companies that fillful the sample criteria with
275 firm years. Methods of data analysis using multiple regression. The test results show
that the company's environmental performance has a positive and significant effect on
the level of corporate environmental disclosure in the annual report. The positive value
possessed by the environmental performance variable of the company shows that the
environmental performance carried out by the company is in the same direction
(direction) as the company's environmental disclosure. The better the company's
performance in environmental performance, the higher the company's environmental
disclosure level in the published annual report. This condition is in accordance with the
signal theory that companies tend to disclose the company's environmental performance
to maintain or enhance the company's image among pemangku kepentingans.
Environmental performance and disclosures that are made are a form of company
responsibility towards pemangku kepentingan demands and to maintain company
legitimacy and avoid legitimacy conflicts. Corporate social responsibility is essential to
ensure the continuity of today's business world. The company not only has obligations to
shareholders, but more to pemangku kepentingans
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- LSP-Jurnal Ilmiah Dosen [7359]