Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Financial Performance

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh environmental performance terhadap environmental disclosure dan financial performance untuk kondisi di Indonesia. Environmental perfomance diukur mengunakan rating kinerja lingkungan perusahaan atau PROPER yang disediakan oleh Bapedal/Kementerian Lingkungan Hidup RI. Environmental disclosure diukur dengan 8 item dari Patten (2002), sedangkan financial performance menggunakan Return on Assets (ROA) dari Nakao et al (2007) Dilengkapi dengan beberapa predeterminated variable. Sampel penelitian ini diambil dengan teknik purposive sampling yaitu perusahaan yang mengikuti Program Penilaian Peringkat Kinerja Perusahaan (PROPER) dalam Pengelolaan Lingkungan Hidup periode 2006-2007, 2007-2008 dan 2008-2009 dan bergerak di bidang Manufaktur yang terdaftar di Bursa Efek Indonesia. Terdapat 11 perusahaan di tahun 2006-2007, 13 perusahaan di tahun 2007-2008 dan 14 perusahaan di tahun 2008-2009. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa environmental performance berpengaruh secara positif signifikan terhadap environmental disclosure dan financial performance.

The purpose of this research is to test and obtain empirical evidence about the influence of environmental performance towards environmental disclosure and financial performance for conditions in Indonesia. Environmental performance is measured using a company environment work performance rating or PROPER, which is provided by the Republic of Indonesia Minister of the Environment. Environmental disclosure is measured with 8 items from Patten (2002), while financial performance uses a Return on Assets (ROA) from Nakao et al (2007). It is completed with several predetermined variables. The sample for this research was taken with a purposive sampling technique that is a company which joins the Company Work Performance Ranking Value Program (PROPER) in Environmental Management for the period 2006-2007, 2007-2008 and 2008-2009 and operates in the manufacturing field as listed in the Indonesia Stock Exchange .There were 11 companies in 2006-2007, 13 companies in 2007-2008 and 14 companies in 2008-2009. The hypothesis testing uses a two-fold linear regression. The result of research show that environmental performance influence positive significant toward environmental disclosure and financial performance.