PELAPORAN DAN KINERJA PERTANGGUNGJAWABAN LlNGKUNGAN PERUSAHAAN-PERUSAHAAN PUBLlK PESERTA PROPER DI INDONESIA

CAHYONOWATI, Nur (2011) PELAPORAN DAN KINERJA PERTANGGUNGJAWABAN LlNGKUNGAN PERUSAHAAN-PERUSAHAAN PUBLlK PESERTA PROPER DI INDONESIA. Jurnal Maksi, 11 (2). pp. 189-206.

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Abstract

This research aims to examine the difference of environment disclosure before and after the presence of the new corporation act, Act No. 40 (2007). This new regulation should be able to enhance corporate envitonmental responsibility. The greater compliance should be directed to the participants of program for environmental ranking (widely known as PROPER). This research also examines two competing theory which is used in most related research to predict the relationship between environmental disclosure and environmental performance i.e. economic-based theory and social political-based theory (Clarkson et al., 2008). The results indicated insignificant increase of environmental disclosure score after the presence of new regulation. This research suggested that economic-based theory is more likely to predict the relation between environmental disclosure and environmental performance.

Item Type:Article
Additional Information:environmental responsibility, environmental performance, PROPER, economicbased theory, social political-based theory
Uncontrolled Keywords:environmental responsibility, environmental performance, PROPER, economicbased theory, social political-based theory
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:38905
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:08 Apr 2013 09:30
Last Modified:08 Apr 2013 09:30

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