PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE DAN ECONOMIC PERFORMANCE




  • Simposium Nasiona Akuntansi 9 Padang

    PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE DAN ECONOMIC PERFORMANCE
    (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Periode 2001-2004)

    Ignatius Bondan Suratno, Darsono, Siti Mutmainah

    Abstract

    The purpose of this study is to examine the impact of environmental performance to environmental disclosure and the impact of environmental performance to economic performance. Different from interrelation model from Al-Tuwaijri, et al. (2004), this study puts more emphasis on the impact of the independent variable to the dependent variable.

    This study is based on a longitudinal empirical applied research. Through a judgment sampling technique, 19 public companies which participated in the PROPER program from 2002-2005 were included in the research. Fist, the data were tested using the Hausman test. Because the simultaneous relation on environmental performance and economic performance wasn’t statistically significant, afterwards the data were test using ordinary least squares.

    The test result for the first hyphotesis indicated that the impact of environmental performance to environmental disclosure was positive and statistically significant. The test result for the second hyphotesis indicated that the impact of environmental performance to environmental disclosure was positive statistically significant. Thus, all of the test result supports the finding of Al-Tuwaijri, et al. (2004).

    Keywords: environmental performance, environmental disclosure, economic performance, simultaneous equation approach.

    Latar Belakang Masalah

    Indonesia mengalami permasalahan pencemaran lingkungan seperti halnya negara-negara yang lain. Masalah ini tidak terjadi jika para manajer perusahaan memegang komitmen pada pemenuhan tanggung jawab sosial terhadap kebersihan lingkungan. Contoh permasalahan lingkungan di Indonesia diantaranya laporan operasi PT. Toba Pulp Lestari Tbk. periode Januari-Mei 2003 yang disampaikan kepada Komisi VIII DPR pada awal Agustus 2003 (WAHLI, 2003).

    Penelitian empiris mengenai hubungan antara environmental performance, economic performance, dan environmental disclosure secara umum telah mempertimbangkan kekuatan hubungan diantara variabel-variabel tersebut. Ingram dan Frazier (1980) menemukan tidak adanya hubungan yang signifikan dalam pengujian hubungan antara environmental disclosure dengan environmental performance. Pattern (2002) menemukan hubungan yang negatif antara environmental disclosure dalam annual report dengan environmental performance.

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