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
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).