PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)

Abstract

The objective of this study is to determine the impact of environmental performance and environmental disclosure to economic performance. This type of research conducted is the type of research by testing the hypothesis (Hypothesis testing) which is a study in explaining the phenomenon of the relationship between variables. Data used in this study come from annual reports and sustainable report of non-financial companies listed on the Indonesia Stock Exchange and PROPER in 2006-2008 with a total of 15 companies. Analysis of the hypothesis used in this study using multiple linear regression and prior to hypothesis testing has been conducted test data normality. From the results obtained by testing the hypothesis that environmental performance does not affect the economic performance. Test results on the second hypothesis also suggests that environmental disclosure is not significantly influence economic performance. The first findings of the research findings do not support Suratno, et al (2006) and Al-Tuwaijri, et al. (2004). While the latter findings support the findings of Freedman and Jaggi (1992) and in accordance with the findings Almilia (2007).