Apakah Pengungkapan Informasi Lingkungan Memoderasi Pengaruh Kinerja Lingkungan dan Biaya Lingkungan Terhadap Nilai Perusahaan?

Adyaksana, Rahandhika Ivan (2019) Apakah Pengungkapan Informasi Lingkungan Memoderasi Pengaruh Kinerja Lingkungan dan Biaya Lingkungan Terhadap Nilai Perusahaan? Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine the effect of environmental performance and environmental costs on firm value with environmental disclosure as a moderating variable. Environmental performance was measured using ratings obtained by the company in the Corporate Performance Rating Program in Environmental Management (PROPER) held by the Ministry of Environment and Forestry. Environmental costs are measured by the ratio of total environmental costs divided by net income after tax. Disclosure of environmental information is measured by a checklist developed based on environmental items contained in the GRI G4 Index. Company value is measured by the Tobin’s Q ratio. The company population used in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sample selection method in this study used purposive sampling, with the final sample used consisting of 20 manufacturing companies in the period 2013-2017 that met the criteria as the study sample. The research data used is secondary data obtained from the Indonesia Stock Exchange website and the website of each company. Data analysis in this study used partial least square (PLS) using WarpPLS software. The test results show that environmental performance does not affect on firm value. Environmental costs have a negative and significant effect on firm value. While environmental disclosure moderates the effect of environmental performance and environmental costs on firm value.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number ADY a 410/2019
Uncontrolled Keywords: environmental performance, environmental costs, environmental disclosure, firm value
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 03 Jul 2019 02:35
Last Modified: 03 Jul 2019 02:35
URI: http://repository.stieykpn.ac.id/id/eprint/175

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