PARTICIPATION IN PROPER ABOUT ENVIRONMENTAL PERFORMANCE AND FIRM SIZE IMPACT TO CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE.(Study Case in Indonesia )

Susilowati M, Enny and Setiawanta, Yulita PARTICIPATION IN PROPER ABOUT ENVIRONMENTAL PERFORMANCE AND FIRM SIZE IMPACT TO CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE.(Study Case in Indonesia ). ASIA PASIFIC CSR.

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Abstract

The research examines the effect of Environmental Performance which measured by the company performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) and Firm size toward Corporate Social Responsibility Disclosure. This research use sample consisted of 63 companies listed in the SRI index KEHATI. The data are taken from annual report 2009-2011 companies listed on the Indonesia Stock Exchange and also participated in PROPER. Selection of samples by using purposive sampling. The hypothesis testing model using Partial Least Square analysis (PLS). The result of the research indicated, the environmental performance are factors that affect positively on Corporate Social Responsibility Disclosure. Firm size affects negatively on Corporate Social Responsibility Disclosure and its interactions. However, Firm size affects negatively on Managing Performance. The positive result in Environmental Performance gives the impact for company in Indonesia to more focus to apply the management based corporate social responsibility. Good environmental actors believe that by revealing their performance and illustrate the good news for market participants, make a good communication with stakeholders, by straightening the vision,mission, principles that related to the practice of the company and the company's internal business activities and promote the improvement of the company sustainable. Key words : Environmental Performance, Firm size, and Corporate Social Responsibility Disclosure.

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