Hubungan Antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia

Abstract

This study investigated environmental performance, environmental disclosure and economic performance by 88 Indonesian companies in 2004. We evaluated interrelations among environmental performance, environmental disclosure and economic performance by using regression. We obtain result that environmental performance is positively and significantly related to environmental disclosure and also economic performance (Debt to Equity Ratio/DER, Export, Ownership, Margin and Age) is positively associated with environmental performance and environmental disclosure but we found insufficient statistical significance to accept second and third hypothesis.

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