Factors Affecting Environmental Audit in Indonesia

Abstract

The purpose of this study is to determine factors affecting environmental audit in Indonesia and to measure whether there are differences between different category of companies. This research uses factor analysis and multiple discriminant analysis to fulfill the first objective and Two-Sample Kolmogorov-Smimov Test to accomplish the second objective. Questionnaire was used and sent to 219 companies listed in the Ministry of Environment's web (www.menlh.go.id). Two tests were conducted, Le., for the whole 76 respondents and only for the 51 companies that conducted environmental audit not only for the ISO 1400 I purposes. Using factor analysis method, for the 76 companies as a whole, seven factors (components) were singled out as dominantly affecting environmental audit, consisting of 19 out of 25 variables examined. Meanwhile, for 51 companies that conducted environmental audit not only for the ISO 14001 purposes, five factors (components) were singled out as dominantly affecting environmental audit, consisting of t3 out of 25 variables examined. As with the multiple discriminant analysis method, for the 76 companies as a whole, six variables were found as dominantly affecting environmental audit for the category of Foreign Investments (penanarnan Modal Asing or PMA) and Domestic Investments (penanarnan Modal Dalam Negeri or PMDN). As for the category of "audit for only and not only for ISO purposes", only variable A6 appears to be affecting environmental audit, but not very dominant. Meanwhile, for 51 companies that conducted environmental audit not only for the ISO 1400 I purposes, two variables were found as dominantly affecting environmental audit for the category of Foreign Investments and Domestic Investments. However, splitting these 51 respondents into two categories of samples (analysis and holdout samples) makes the test worse compared to combining the 51 samples as a whole since the result indicates only 0.582 canonical correlation compared to 0.847 that of 76 companies as a whole for the category ofPMA and PMDN. This study also reveals that for the category of "audit for only and not only for ISO purposes", for the 76 companies as a whole, variable 84 indicates the difference between the two categories of industry for the 5% significant leve~ and variables A2 and 87 for the 10% significant level. None of the variables indicates the difference between the two categories of industry for the 1 % significant level. As with the category of PMA and PMDN, variable A2 shows a difference between the two categories for the significance level of 15%. None of the variables indicates the difference between the two categories of industry either for 1 %, 5% or 10% significant level. As with only 51 companies that conducted environmental audit not only for the ISO 14001 purposes, variable B4 indicates the difference between the category of PMA and PMDN for 10% significant level. None of the variables indicates the difference between the two categories of industry either for I % or 5% significant level. This study recommends that the regulations regarding environmental audit should be changed so that environmental audit becomes mandatory for certain activities, and asks for the Minister of Environmental Affairs to specifY what criteria make environmental audit becomes mandatory and to allow the inhabitants to directly suggest to the Minister of Environmental Atfuirs to instruct a mandatory environmental audit.

Tujuan dari penelitian ini adalah untuk menentukan faktor-faktor apa saja yang secara signifikan mempengaruhi pelaksanaan audit lingkungan di Indonesia dan untuk mengetahui apakah terdapat perbedaan yang signifikan di antara kategori perusahaan yang berbeda. Dua metode yang digunakan untuk memenuhi tujuan yang pertama adalah analisis faktor dan analisis diskriminan ganda (multiple discriminant analysis), sedangkan Two-Sample Kolmogorov-Smirnov Test digunakan untuk memenuhi tujuan yang kedua Kuesioner yang digunakan dalam penelitian ini dikirimkan kepada 219 perusahaan yang terdaftar di situs Kementrian Lingkungan Hidup (www.menlh.go.id). dan pengujian dilakukan sebanyak dua kali, yaitu pada seluruh 76 responden dan kepada 51 perusahaan yang melakukan audit Iingkungan untuk kepentingan lain selain ISO. Hasil penelitian dengan fuktor analisis menunjukkan bahwa untuk 76 perusahaan terdapat tujuh faktor yang secara signifikan mempengaruhi pelaksanaan audit lingkungan di Indonesia yang mencakup 19 dari 25 peubah yang diteliti. Sementara itu untuk 51 perusahaan yang melakukan audit Iingkungan untuk kepentingan lain selain ISO, hanya lima faktor saja yang signifikan dan terdiri dari hanya 13 peubah.