PENGARUH KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN LINGKUNGAN DENGAN PP NO. 47 TAHUN 2012 SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur, Tambang, dan Perkebunan yang Terdaftar pada Bursa Efek Indonesia (BEI) dan Termasuk dalam PROPER Tahun 2010-2013)

Abstract

Issuance of PP No. 47 Tahun 2012 tentang “Tanggung Jawab Sosial dan Lingkungan” makes the company must take responsibility fot its activities in the social and environmental fields and must be reported in the company annual report. The research objective isto get empirical evidence about the influence of environmental performance to environmental disclosure with PP No. 47 Tahun 2012 as a moderating variable. In this research, environmental performance and environmental disclosure are measuredby by PROPERand GRI 3.0(Global Reporting Initiative) score.Variable of PP No. 47 Tahun 2012 is only used to split all the data into 2 sub-groups, data sample before the issuance of PP and after the issuance of PP. The population of this research is manufacturing, mining, and plantation companies listing in Indonesian Stock Exchange (IDX) and including in PROPER 2010-2013.Purposive sampling methodis used to collect the data for this research. The total research observations is 92 companies. The hypotheses in this study were tested using linear regression with moderating variable. The result of this study shows that environmental performance has a significant positive effect on environmental disclosure and PP No. 47 Tahun 2012 has no significant effect on the relationship between environmental performance and environmental disclosure