reporting the history that were arranged in archive either published or unpublished. This research used secondary data both annual report and
sustainability report of mining, agriculture and manufacturing companies which listed on Indonesia Stock Exchange in 2010 and 2011. Another secondary data in
this study is PROPER that it was published by the ministry of environment.
3.4 Data Collection Method
Data collection method was the documentation both annual report and sustainability report. Annual report and sustainability report from mining,
agriculture, and manufacturing companies were taken from IDX publication idx.go.id and its website from 2010 to 2011. Moreover, data of PROPER was
taken from the ministry of environment publication.
3.5 Analysis Method
3.5.1 Descriptive Analysis
Descriptive statistical analysis is used to provide a description of the research variables statistically. Descriptive statistic in this study used average
mean, median, maximum, minimum and standard deviation of each variable. The variables consist of the extent of greenhouse gas emissions disclosure based
on ISO 14064-1, ISO 14001 certified Environmental Management System, the existence of environment function, the report of environment information in
accordance with Global Reporting Initiative GRI version 3.1, rank of PROPER, firm size, companies’ leverage, companies’ profitability.
3.5.2 Multiple Regression Analysis
Hypothesis testing was conducted by multiple regression analysis using SPSS 2.0. Multiple regression analysis is a statistical technique that can be used to
analyse the relationship between a single dependent variable and several independent variables. The objective of multiple regression analysis is to using the
independent variables whose values are known to predict the single dependent value which was selected by researcher Hair et al, 2006. The regression equated
was used in this study as the following form: EMD = +
1
EMS + ENV_FU + GRI + PROPER + SIZE + LEV + ROI +
IND + e Explanation:
EMD = The extent of greenhouse gas emissions disclosure based on ISO
14064-1 = Constants
EMS = ISO 14001 certified Environmental Management System
ENV_FU = The existence of environment function
GRI = The Report of environment information in accordance with
Global Reporting Initiative GRI version 3.1 PROPER
= The Rank of PROPER SIZE
= Firm Size LEV
= Companies’ Leverage ROI
= Companies’ Profitability
IND = Type of Industry
e = Standard error
Regression analysis is used to measure the strength of correlation between two or more variables and it shows the direction of relation between dependent
variable and independent variable. The dependent variable is assumed random or stochastic, which has probabilistic distribution. The independent variables are
assumed fixed value in repetitive sampling Ghozali, 2011.
3.5.3 Classical Assumptions Test
