PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN TERHADAP KINERJA PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING

Abstract

Company Environmental Accounting Disclosure is measured by company’s information about environmental activities conducted by the company it self, including all the environmental expenses for that activities. Environmental performance is a valuation given by the independence to the company based from their performance on environmental performance. This survey is explaining about the effects of environmental accounting disclosure by company performance which the environmental performance as a intervening variable. The proxy that used for measuring this variable is stage of PROPER colors and ISO 14001:2004 ownership. Company performance as a dependent variable is explained by company financial statement ratio and Tobin’s Q Theory in order to see the company value in stocks market. The population in this survey are manufacture companies and mining companies where listed in BEI (Indonesia Stocks Exchange) period 2008-2010. This survey is using non-probability sampling with collection method of purposive sampling and secondary data type and collected by documentation data. For the sample, this survey using 13 companies as sample objects and path analysis method due of proving environmental performance functions as a intervening variable in order to disclosure environmental accounting towards company performance. Environmental accounting disclosure has a positive indirect connection against company performance trough environmental performance as an intervening variable. Conversely, the environmental accounting disclosure has a negative connection towards company performance directly. Environmental accounting disclosure has a positive connection with environmental accounting and environmental performance influential positive connection with company performance.