PENGARUH DORONGAN MANAJEMEN LINGKUNGAN, MANAJEMEN LINGKUNGAN PROAKTIF DAN KINERJA LINGKUNGAN TERHADAP PUBLIC ENVIRONMENTAL REPORTING




  • Simposium Nasiona Akuntansi 9 Padang

    PENGARUH DORONGAN MANAJEMEN LINGKUNGAN, MANAJEMEN LINGKUNGAN PROAKTIF DAN KINERJA LINGKUNGAN TERHADAP PUBLIC ENVIRONMENTAL REPORTING

     

    Muhammad Ja’far S.
    Universitas Islam Sultan Agung Semarang

    Dista Amalia Arifah
    Universitas Islam Sultan Agung Semarang

     

    ABSTRACT

    This study examined the impact of environmental management pressure, and environmental management proactive on the environmental performance. This study also examined the impact of three variables above on the whether exist or not public environmental disclosure in firms’ annual report among Public Indonesian Companies. Many previous researches noted that non-financial variables are more important as discriminators of public environmental disclosure than financial variables.

    Sample were taken from 275 manufacturing companies in Jakarta Stock Exchange (secondary data) and their manager (primary data), selected 100 companies by using purposive random sampling, whereby resulted 53 companies. A regression analysis was used to test the impact of environmental management pressure, and environmental management proactive on the environmental performance. Hereinafter, discriminant analysis was used to examine the impact of environmental management pressure, environmental management proactive and environmental performance on the whether exist or not public environmental disclosure in firms’ annual report.

    Keyword: environmental management pressure; environmental management proactive; environmental performances; public annual report

    PENDAHULUAN

    Sadar atau tidak, dampak faham ekonomi kapitalis telah banyak menjalar pada dunia industri modern dewasa ini. Banyak perusahaan yang menerapkan konsep maksimasi laba (salah satu dari konsep yang dianut kaum kapitalis) namun bersamaan dengan itu mereka telah melanggar konsensus dan prinsip-prinsip maksimasi laba itu sendiri. Prinsip-prinsip yang dilanggar tersebut antara lain adalah kaidah biaya ekonomi (economic cost), biaya akuntansi (accounting cost) dan biaya kesempatan (opportunity cost). Implikasi dari pelanggaran terhadap prinsip-prinsip tersebut diantaranya adalah terbengkalainya pengelolaan (manajemen) lingkungan dan rendahnya tingkat kinerja lingkungan serta rendahnya minat perusahaan terhadap konservasi lingkungan. Pelanggaran terhadap opportunity cost misalnya, telah memberi dampak yang signifikan bagi keberlanjutan (sustainability) lingkungan global.

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