This study examined the impact of Environmental regulatory factors issued by Indonesian Government and environmental management proactive on the environmental disclosure in firms' annual report among Public Indonesian Companies. By using two models, the purpose of the study is to analysis of environmental regulation role dedicated to environmental disclosure.
Sample were taken from companies published in Jakarta Stock Exchange (secondary data) and their manager (primary data), selected 100 companies by using purposive random sampling, whereby resulted 53 companies. The research used two models to analysis the impact of regulatory factors to environmental disclosure. First, a regression analysis and discriminant analysis was used to test the impact of regulatory factors on the environmental disclosure, through an environmental management proactive variable. Second, the discriminant analysis was used to test the impact of regulatory factors on the relation between environmental management proactive and environmental disclosure.
This study revealed that regulatory factors and environmental management proactive are predictor variables of the environmental disclosure, where the government regulation (regulatory factors) role is meaningful.
Keyword: regulatory factors; environmental management proactive; environmental disclosure
Environmental problems Indonesia is now arguably extraordinary. Starting from natural disasters, climate change to ecosystem damage. Various aspects of the causes of the disaster could have been sourced from a variety of factors, but the bad factors influence human behavior to the preservation of nature seems to be a major cause of environmental damage.
In Indonesia, deforestation rates have also been well above normal limits. Approximately 1.2% per-year of Indonesia's forests damaged by illegal logging and lack of seriousness of the government's handling of the forest. The implications of this fact is the destruction of ecosystems and natural resources due to floods, landslides and global warming.
Apart from the question of whether the current disaster is the legacy of poor environmental management in the past, a clear environmental management in Indonesia crash. Lingkunganpun protection of law enforcement experience infertility with the increasing illegal logging in many areas. Public Transaparansi environmental disaster like the case of Lapindo's well sealed, and environmental management being carried out in a patchwork impressed, just raise emphaty people who have started thinning.
Jurnal Simposium Nasional Akuntasi XI (SNA 11)