PENGARUH DORONGAN MANAJEMEN LINGKUNGAN, MANAJEMEN LINGKUNGAN PROAKTIF DAN KINERJA LINGKUNGAN TERHADAP PUBLIC ENVIRONMENTAL REPORTING
Muhammad Ja'far S.1
Universitas Islam Sultan Agung Semarang
Dista Amalia Arifah2
Universitas Islam Sultan Agung Semarang

ABSTRACT
This study examined the impact of environmental management pressure, and environmental management proactive on the environmental performance. This study also examined the impact of three variables above on the whether exist or not public environmental disclosure in firms' annual report among Public Indonesian Companies. Many previous researches noted that non-financial variables are more important as discriminators of public environmental disclosure than financial variables.
Sample were taken from 275 manufacturing companies in Jakarta Stock Exchange (secondary data) and their manager (primary data), selected 100 companies by using purposive random sampling, whereby resulted 53 companies. A regression analysis was used to test the impact of environmental management pressure, and environmental management proactive on the environmental performance. Hereinafter, discriminant analysis was used to examine the impact of environmental management pressure, environmental management proactive and environmental performance on the whether exist or not public environmental disclosure in firms' annual report.
This study revealed that environmental management pressure; environmental management proactive and environmental performances are significantly predictor variables of the public annual report. Moreover, the relationship between environmental management pressure; environmental management proactive and public annual report is mediated by environmental performance.

Keyword: environmental management pressure; environmental management proactive; environmental performances; public annual report

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