ABSTRAK

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