PENGARUH KINERJA LINGKUNGAN TERHADAP PRAKTIK PENGUNGKAPAN SUSTAINABILITY REPORT dan KINERJA EKONOMI
Abstract: This study examines
the effect of environmental performance measured from PROPER ( Performance
Rating Program in Environmental Management ) towards sustainability report
disclosure practices and economic performance . Sustainability Report ( SR )
was measured by 79 items of disclosure by the GRI G3 (2006) , while the
economic performance using scale industries calculated return of Al - Tuwaijiri
, et al . (2004) . Samples in this study were taken by purposive sampling
technique that companies listed on the Stock Exchange and publish an annual
report in 2011-2012 . The statistical methods used in this study is a simple
regression analysis to examine the effect of environmental performance on
sustainability report and multiple regression analysis to examine the effect of
environmental performance and sustainability report on economic performance .
Data analysis and hypotheses tests in this study using SPSS version 16. Results
showed that the company's environmental performance have a significant positive
effect on Sustainability Report Diclosure. Meanwhile, the results of the second
hypothesis shows that environmental performance has a significant impact on
economic performance. And the results showed that the third hypothesis
Sustainability Report Diclosure have a significant positive effect on economic
performance
Keywords: Global Reporting
Initiative , Sustainability Reporting , Economic Performance , Environmental
Performance
Penulis: Felecia Novita
Iriyanto, Paskah Ika Nugroho
Kode Jurnal: jpakuntansidd141467
