Corporate Disclosure As Mediating Variable On Effect Of Financial Resources Capability And Characteristic Of Corporate To Environmental Performance.

Abstract This study explains the role of corporate disclosure as a mediator in the relationship between environmental performance and financial resources capabilities and characteristic of corporate. Using a sample of industrial companies that are included in the PROPER program and listed on the Jakarta stock exchange and the path analysis. This study found that the role of disclosure as a mediator supports hypotheses about the financial resources capability and characteristic of corporate influences on environmental performance through coporate disclosure. Although the relationship between financial resources with environment performance of the corporate is not significant. But in the context of time and involvement of the disclosure as a mediator of the relationship in the long term is positive.