ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aimed to determine the impact of environmental performance
measured by PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam
Pengelolaan Lingkungan Hidup) and financial performance on disclosure of
sustainability report. Sustainability Report (SR) measured by 46 items disclosure
stated on G4 GRI (2013), while financial performance measured by using ratio of
profitability, liquidity, and leverage of non-financial companies listed in
Indonesian Stock Exchange and located in DKI Jakarta. A stastistical method
used in this study is multiple regression analysis to examine the effect of
environmental performance on the disclosure of sustainability report. Data
analysis and hypothesis testing in this study using SPSS version 20. Results
showed: (1) environmental performance the company has a significant positive
effect on the disclosure of sustainability report, (2) financial performance has a
significant negative effect on the disclosure of sustainability report.