Alwan Sri Kustono


The purpose of this study was to examine the effect of environmental performance factor on corporate social responsibility disclosure. Firm size, profitability, and company debt as control variables. CSR disclosure as the dependent variable is proxied by the GRI index. The research sample is the annual reports of non-financial companies that have participated in the Proper program and have been listed on the IDX 2014-2018. There are 55 companies that fillful the sample criteria with 275 firm years. Methods of data analysis using multiple regression. The test results show that the company's environmental performance has a positive and significant effect on the level of corporate environmental disclosure in the annual report. The positive value possessed by the environmental performance variable of the company shows that the environmental performance carried out by the company is in the same direction (direction) as the company's environmental disclosure. The better the company's performance in environmental performance, the higher the company's environmental disclosure level in the published annual report. This condition is in accordance with the signal theory that companies tend to disclose the company's environmental performance to maintain or enhance the company's image among pemangku kepentingans. Environmental performance and disclosures that are made are a form of company responsibility towards pemangku kepentingan demands and to maintain company legitimacy and avoid legitimacy conflicts. Corporate social responsibility is essential to ensure the continuity of today's business world. The company not only has obligations to shareholders, but more to pemangku kepentingans


Environmental Performance, Firm Size, Profitability, Company Debt, Corporate Social Responsibility Disclosure


Abaeian, V., Yeoh, K. K., dan Khong, K. W. 2014. An Exploration of CSR Initiatives Undertaken by Malaysian Hotels: Underlying Motivations from a Managerial Perspective. Procedia-Social and Behavioral Sciences, 144, 423-432.

Dyllick, T., dan Muff, K. 2016. Clarifying the Meaning of Sustainable Business: Introducing a Typology From Business-as-Usual to True Business Sustainability. Organization and Environment, 29.2., 156-174.

Hamidu, A. A., Haron, H. M., dan Amran, A. 2015. Corporate Social Responsibility: a Review on Definitions, Core Characteristics and Theoretical Perspectives. Mediterranean Journal of Social Sciences, 6.4., 83-95.

Herman. 2018. Manfaat Corporate Social Responsibility oleh Stakeholder Primer dan Sekunder. Studi Kasus Pada PT. Asia Sawit Makmur Jaya Provinsi Riau. Jurnal Ilmiah Manajemen Publik Dan Kebijakan Sosial, 2.2., 264-277.

Ji, H., Xu, G., Zhou, Y., dan Miao, Z. 2019. The Impact of Corporate Social Responsibility on Firms’ Innovation in China: The Role of Institutional Support. Sustainability. Switzerland., 11.22.

Lindawati, A. S. L., dan Puspita, M. E. 2015. Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 157-174.

Lucchini, A., dan Moisello, A. M. 2019. Stakeholders’ Pressure and CSR Engagement. A Case in the Apparel Sector. American Journal of Industrial and Business Management, 09.01., 169-190.

Lukman, O. W., dan Aldianto, L. 2019. Strategy to Improve the Performance of Corporet Social. The 4th ICMEM 2019 and The 11th IICIES 2019, .August., 7-9. Bali: Unit Research and Knowledge, SBM ITB.

Mahmood, Z., Kouser, R., dan Masud, M. A. K. 2019. An Emerging Economy Perspective on Corporate Sustainability Reporting-Main Actors’ Views on the Current State of Affairs in Pakistan. Asian Journal of Sustainability and Social Responsibility, 4.1.

Martos-Pedrero, A., Cortés-García, F. J., dan Jiménez-Castillo, D. 2019. The Relationship Between Social Responsibility and Business Performance: an Analysis of The Agri-Food Sector of Southeast Spain. Sustainability. Switzerland., 11.22.

Miras-Rodríguez, M. del M., Martínez-Martínez, D., dan Escobar-Pérez, B. 2018. Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries? Sustainability .Switzerland., 11.1., 1-20.

Moratis, L. 2018. Signalling Responsibility? Applying Signalling Theory to The ISO 26000 Standard for Social Responsibility. Sustainability- Switzerland., 10.11., 1-20.

Nurjanah, A., dan Yulianti, F. 2018. Motif Pelaksanaan Corporate Sosial Responsibility Perusahaan .Studi Kasus: CSR PT. Holcim Indonesia Tbk. Cilacap Plant dan CSR Delegation Europian Union to Malaysia. CHANNEL: Jurnal Komunikasi, 6.2., 139.

Poret, S. 2019. Corporate-NGO Partnerships Through Sustainability Labeling Schemes: Motives and Risks. Sustainability .Switzerland., 11.9., 1-19. /su11092689

Ramadhani, C. F., dan Agustina, L. 2019. Influence of Company Characteristics on Corporate Social Responsibility Disclosures in the Annual Reports of the Manufacturing Companies. Accounting Analysis Journal, 8.1., 24-30.

Setó-pamies, D., dan Papaoikonomou, E. 2020. Sustainable Development Goals : A Powerful Framework for Embedding Ethics , CSR , and Sustainability in Management Education.

Shemetkova, A. 2017. The Role Of CSR Motives And CSR Fit In Stakeholders’ Intentions Of Spreading Ewom. Tilburg University, Tilburg. Retrieved from

Yuliati, E., Balqiah, T. E., Sobari, N., dan Astuti, R. D. 2017. The Impact of Health Corporate Socıal Responsıbılıty CSR Actıvıtıes on Brand Attıtude and Customers’ Loyalty in Two Bıg Cıtıes of Indonesıa. Asia Pacific Management and Business Application, 5.3., 161-185.



  • There are currently no refbacks.

Copyright (c) 2020 JIAI (Jurnal Ilmiah Akuntansi Indonesia)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

View My Stats