The aim of this research was to examine the influences of the environmental performance and
environmental disclosure to the economic performance. This research focused on the public companies
complying with PROPER KLH RI in the period of 2010-2012. The sample was 35 companies. The data
were then analyzed using multiple linear regressions. Based on the analysis, it was proved that the
environmental performance partially had significant effect to the economic performance. Meanwhile, the
environmental disclosure partially had no significant effect to the economic effect. Yet, simultaneously
both environmental performance and environmental disclosure influenced significantly to the economic
performance, meaning the concept of environmental accounting begins to have Indonesian public
acceptance. The model of environmental accounting has improved and influenced the economic
performance.
Keywords: environmental accounting, environmental performance, environmental disclosure, and
economic performance
