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ABSTRAKPenelitian ini menganalisis hubungan kinerja lingkungan hidup, pengungkapan lingkungan hidup, dan sistem manajemen lingkungan dan kinerja lingkungan ekonomi terhadap 55 perusahaan yang terdaftar di BEI yang
merupakan industri ekstraktif dan industri dasar dan kimia yang mengikuti
PROPER 2009-2010 serta menerbitkan laporan tahunan atau laporan
keberlanjutan pada tahun tersebut. Pengujian ini dilakukan dengan menggunakan
analisis regresi logistik biner dan regresi linear berganda terhadap model leadlag.
Hasil dari penelitian ini menunjukkan bahwa terdapat hubungan positif signifikan antara kinerja lingkungan hidup pada masa lampau dengan kinerja ekonomi perusahaan tahun dasar, tidak terdapat hubungan antara kinerja keuangan
pada masa lampau dengan kinerja keuangan tahun dasar, antara kinerja
lingkungan hidup dan sistem manajemen lingkungan hidup berdasarkan sertifikasi ISO 14001 dengan pengungkapan lingkungan hidup.
ABSTRAKThis study analyzes the relationship of environmental performance, environmental disclosure, environmental management systems and economi performance of 55 companies listed on the Indonesian Stock Exchange in
extractive industry and industry base and chemical, rated by PROPER 2009-2010
and publish annual reports or sustainability reports for the year of study. Testing
was conducted using binary logistic regression analysis and multiple linear
regression of the lead-lag models. The results of this study indicate that there is a
significant positive relationship between environmental performance in the past
with the economic performance of companies in the base year, there is no
relationship between financial performance in the past with the financial
performance in the base year, environmental performance and environmental management system with environmental disclosure., This study analyzes the relationship of environmental performance,
environmental disclosure, environmental management systems and economic
performance of 55 companies listed on the Indonesian Stock Exchange in
extractive industry and industry base and chemical, rated by PROPER 2009-2010
and publish annual reports or sustainability reports for the year of study. Testing
was conducted using binary logistic regression analysis and multiple linear
regression of the lead-lag models. The results of this study indicate that there is a
significant positive relationship between environmental performance in the past
with the economic performance of companies in the base year, there is no
relationship between financial performance in the past with the financial
performance in the base year, environmental performance and environmental
management system with environmental disclosure.]