PENGARUH KINERJA LINGKUNGAN TERHADAP PRAKTIK PENGUNGKAPAN SUSTAINABILITY REPORT dan KINERJA EKONOMI

  • Felecia Novita Iriyanto
  • Paskah Ika Nugroho

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

How to Cite
Novita Iriyanto, F. and Ika Nugroho, P. (1) “PENGARUH KINERJA LINGKUNGAN TERHADAP PRAKTIK PENGUNGKAPAN SUSTAINABILITY REPORT dan KINERJA EKONOMI”, Dinamika Akuntansi Keuangan dan Perbankan, 3(1). Available at: https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/2877 (Accessed: 23December2024).