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

Rahandhika Ivan Adyaksana, Baniady Gennody Pronosokodewo

Abstract


Environmental information disclosure is one type of disclosure that has been changed from voluntary disclosures to mandatory disclosures under the Peraturan Otoritas Jasa Keuangan (OJK) Nomor 29/POJK.04/2016.  Only a few manufacturing companies in Indonesia have disclosed environmental information. This study aims to determine the effect of a company’s environmental performance and environmental costs on environmental information disclosure.  Listed manufacturing companies in Indonesia from 2014-2018 are the population of this research.  This study uses secondary data sourced from the company’s annual report. Sample selection using purposive sampling method with specific criteria.  The data obtained were 20 companies.  The results prove that the company’s environmental performance positively and significantly affected environmental information disclosure.  Meanwhile, environmental costs do not affect the disclosure of environmental information. Based on the findings of this study, manufacturing companies in Indonesia are expected to be able to improve their environmental performance and improve the quality of the information in disclosing environmental information, so that the orientation of the company is expected to change not only in presenting environmental information disclosure but also improving the quality of the information because environmental information disclosure is now mandatory disclosure.

 

Pengungkapan informasi lingkungan merupakan salah satu jenis pengungkapan yang telah diubah dari pengungkapan sukarela menjadi pengungkapan yang wajib diungkapkan melalui Peraturan Otoritas Jasa Keuangan (OJK) Nomor 29/POJK.04/2016. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kinerja lingkungan yang dimiliki perusahaan dan alokasi biaya lingkungan terhadap pengungkapan informasi lingkungan. Perusahaan manufaktur di Indonesia yang terdaftar dari tahun 2014-2018 merupakan populasi penelitian ini. Penelitian ini menggunakan data sekunder yang bersumber dari laporan tahunan perusahaan. Pemilihan sampel dilakukan dengan menggunakan kriteria tertentu atau purposive sampling. Data yang diperoleh sebanyak 20 perusahaan. Hasil penelitian membuktikan bahwa kinerja lingkungan yang dimiliki perusahaan berpengaruh positif dan signifikan terhadap pengungkapan informasi lingkungan. Sedangkan biaya lingkungan tidak berpengaruh terhadap pengungkapan informasi lingkungan. Berdasarkan temuan tersebut, perusahaan manufaktur di Indonesia diharapkan mampu meningkatkan kinerja lingkungannya dan meningkatkan kualitas informasi dalam pengungkapan informasi lingkungan, sehingga orientasi perusahaan diharapkan berubah tidak hanya menyajikan pengungkapan informasi lingkungan tetapi sudah harus memperhatikan kualitas informasinya, karena pengungkapan informasi lingkungan saat ini sudah bersifat wajib diungkapkan.


Keywords


Disclosure of information environment, environmental costs, environmental performance.

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DOI: https://doi.org/10.21107/infestasi.v16i2.8544

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