Apakah Kinerja Lingkungan dan Biaya Lingkungan Berpengaruh Terhadap Pengungkapan Informasi Lingkungan?

Abstract

Environmental information disclosure is one type of disclosure that is still voluntary.  Only a few manufacturing companies in Indonesia have disclosed environmental information.  This study aims to determine the effect of environmental performance and environmental costs on environmental information disclosure.  The population of this research is all manufacturing companies in Indonesia from 2014-2018.  This study uses secondary data with sample selection using purposive sampling method.  The data obtained were 20 companies and processed using SPSS software with multiple linear tests.  The results showed that environmental performance had a positive and significant effect on environmental information disclosure.  Meanwhile, environmental costs have no effect on environmental information disclosure.  The implication of this research is that companies that already have good environmental performance and already have an efficient environmental cost are willing to disclose environmental information continuously even though they are still voluntary.