Sueb, Memed, 2001,"Pengaruh Biaya Terhadap Kinerja Sosial, Keuangan Perusahaan Terbuka di Indonesia", Simposium Nas

___, 2014, Press Release Peringkat PROPER 2014.

___, www.idx.com
____. Global Reporting Initiatives (GRI).Sustainability Reporting Guidelines. 2006
Al-Tuwaijri, Sulaeman A., Theodore E. Christensen, K.E. Hughes II, 2004, "The Relations among Environmental Disclosure, En
Bragdon and Marlin, 1972, Is pollution profitable?, Risk Management.
Campbell, D. J., 2000. "Legitimacy theory or managerial reality construction? Corporate social disclosure in Marks and Spencer
Chen, Jennifer C., Patten, Dennis M., Roberts, Robin W., 2008, "Corporate Charitable Contributions:A Corporate Social Perfor
Gray,R. 1996, "Accounting and accountability: Changes and Challenges in Corporate Social and environmental Reporting", Pre
Greening, D.W., & Turban, D.B., 2000, "Corporate social performance as a competitive advantage in attracting a quality workfo
Griffin, J. J., & Mahon, J. F., 1997, "The corporate social performance and corporate financial performance debate", Business a
Ikatan Akuntansi Indonesia. 2002. Standar Akuntansi Keuangan. Salemba Empat. Jakarta.
Ikbal, Hasan. M, 2002. Pokok- pokok Materi Statistik Deskriptif. Jakarta. Bumi Aksara
Ingram, Robert W and Katherine B Frazier, 1980, "Environmental Performance and corporate disclosure", Journal of Accountin
Jensen, Michael C. and Meckling, William H., 1976, "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership St
Jumingan.2006.Analisis Laporan Keuangan.Jakarta: Bumi Aksara.
Kasmir. 2008.Manajemen Perbankan. Jakarta: PT Raja Grafindo Persada.
Li, Y., Richardson, G., dan Vasvari, F. P ,2011, "Does it really pay to be green? Determinants and consequences of proactive en
Mahoney, L., LaGore W., Scazzero, J. A., 2008, "Corporate Social performance, financial performance for firms that restate ear
Muliati, Pagalung G. , Harryanto, Pontoh Grace T., 2014, "Corporate Disclosure As Mediating Variable On Effect Of Financial R
Patten, D. 1991. Exposure, Legitimacy, and Social Disclosure.Journal of Accounting and Public Policy

Republik Indonesia. 2009. UU Nomor 32 Tahun 2009 mengenai perlindungan dan pengelolaan lingkungan hidup. Sek

Rodrigue, Michelle. "CONTRASTING REALITIES: CORPORATE ENVIRONMENTAL DISCLOSURE AND STAKEHOLDER-REL

Sarumpet, S., 2005, "THE RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANC
Sekaran, Uma, 2014, Research Method for Business : A Skill Building Approach, New York: Jhon Willey & Sons.
Shocker, A. D. and S. P. Sethi, 1974, An Approach to Incorporating Social Preferences in Developing Cor-porate Action Strateg
Stead WE, Stead J, 1992, "Management for a small planet", Newbury Park (CA):Sage
Sulkwoski, Adam, Linxiao, Liu, dan Jia, Wu, 2010, "Environmental Disclosure, Firm Performance, and Firm Characteristic : Ana
Susilowati, Dewi, 2014, "Social And Environmental Accounting: A Response To The Company's Operational Externalities", INTE
Verma K.., Milledge, V., and Wiest, D., 2001," Measurement of Corporate Environmental Performance: Role of the Regulatory E
Waddock. S. A, and Graves. S. B., 1997, "The corporate sosial performance-financial performance link", Strategic Managemen
Widaryanti, 2007, "The Effect Analysis of Company's Social Responsibility Report With Financial Performance (The Study Com
Wiseman, J., 1982, "An evaluation of environmental disclosures made in corporate annual reports", Accounting, Organizations

n Approach", Accounting, Organizations and Society.

mance", INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 3, ISSUE 8.

counting, Volume 8.

Hackston, David and Markus J. Milne, 1998.Some Determinants of Social and Environmental Disclosure in New Zealand Comp
Freedman, Martin and Bikki Jaggi. 1992. An Investigation of The Long-run Relationship between Pollution Performance and Ec

2007
Alhazaimeh, A; Palaniappan, R; Almsafir, M. 2014. The Impact of Corporate Governance and Ownership Structure
among Listed Jordanian Companies. Procedia- Social and Behavioral Sciences. 29: 341- 348

Amsyari, H, A. 2013. Faktor- faktor yang mempengaruhi luas pengungkapan Corporate Social Responsibility (CS
Jurnal Ekonomi & Akuntansi Universitas Brawijaya.

Barkemeyer, Ralf. 2007. Legitimacy as a Key Driver and Determinant of CSR in Developing Countries. Paper for
Earth System Governance, Amsterdam University of St Andrews & Sustainable Development Research Centre (SDRC

Cho, C, H; Patten, D, M. 2013. Green accounting: Reflections from a CSR and environmental disclosure perspectiv
443-447

Deegan, C; Rankin, M. 1996. Do Australian companies report environmental news objectively?. Accounting, Aud

Eng, L. and Mak, Y. 2003. Corporate governance and voluntary disclosure. Journal of Accounting & Public Policy. 22
Freeman, R. 1983. Strategic Management: A Stakeholder Approach. Advances in Strategic Management. 1: 31-60.
Freeman, R. Edward. 1984. Strategic Management: A Stakeholder Approach. Pitman: Boston
Gillan, Stuart L. and Laura T. Starks. 2003. Corporate Governance, Corporate Ownership, and the Role of Inst
Working Paper Series. 01.

Hackston, D; Milne, M. J. 1996. Some Determinants of Social and Environmental Disclosures in New Zealan
Accountability Journal. 9: 77-108.
Huafang, X; Jianguo, Y. 2007. Ownership structure, board composition and corporate
Jensen, M,C, and Meckling. 1976. Theory of the Firm:Managerial Behavior, Agency Costs dan Ownership Structu
305-360.

Lu,Y; Abeysekera,I. 2014. Stakeholders power, corporate characteristics, and social and environmental disclosure:
Production. 64: 426- 436

Peraturan OJK no X.K.6 Lampiran Keputusan Ketua Bapepam- LK No. Kep-431/BL/2012 tentang penyampaian
Publik.
Pride, J.B; Holmes, J. 1976 (Reprinted). Sociolinguistics Selected Readings. Harmondsworth: Penguin Books.
Qiu, Y; Shaukat, A; Tharyan, R. 2014. Environmental and social disclosures: Link with corporate nancial performa
15

Roberts, R.W. 1992. Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholde
Society. 17: 595-612.

Tilt, C.A., 1994. The influence of external pressure groups on corporate social disclosure: Some empiri
Accountability Journal 7: 5671.
Undang- Undang no 40 tahun 2007 tentang Perseroan Terbatas
voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal. 22: 604-619