Pengaruh Kinerja Lingkungan, Pengungkapan Akuntansi Lingkungan dan Corporate Governance Terhadap Nilai Perusahaan

Helmawati, Helmawati Pengaruh Kinerja Lingkungan, Pengungkapan Akuntansi Lingkungan dan Corporate Governance Terhadap Nilai Perusahaan. In: UNSPECIFIED.

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Abstract

ABSTRACT This study aims to examine the effect of environmental performance, disclosure of environmental accounting and corporate governance on firm value. The object of research is manufacturing companies in the consumer goods industry sector on the Indonesian Stock Exchange Period 2016-2020. Company value is the market value of the company's securities, liabilities and outstanding capital. Firm value is also defined as the perception of the owners of capital on the level of success of the company, this is mostly associated with stock prices. The type of data used in this research is secondary data. The sample was selected using purposive sampling method in order to obtain as many as 12 companies and 60 observations. The analysis technique uses multiple linear regression. The results of this study indicate that environmental performance and managerial ownership have a significant positive effect on firm value. Environmental accounting disclosures have a significant negative effect on firm value. institutional ownership has no significant negative effect on firm value. foreign ownership has no significant positive effect on firm value. Keywords : environmental performance, disclosure of environmental accounting, corporate governance, firm value

Item Type:	Conference or Workshop Item (UNSPECIFIED)
Divisions:	Fakultas Ekonomi dan Bisnis > Ekonomi Pembangunan
Depositing User:	wirnita Ubh
Date Deposited:	10 May 2024 12:37
Last Modified:	10 May 2024 12:37
URI:	http://repo.bunghatta.ac.id/id/eprint/20416

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