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

Hapsoro, Dody and Adyaksana, Rahandhika Ivan (2020) Apakah Pengungkapan Informasi Lingkungan Memoderasi Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan? Jurnal Riset Akuntansi dan Keuangan, 8 (1). pp. 41-52. ISSN p-ISSN : 2338 - 1507 | e-ISSN : 2541 - 160x

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Official URL: https://ejournal.upi.edu/index.php/JRAK/article/vi...

Abstract

The purpose of this study is to test the effect of environmental performance and environmental costs on company value with environmental information 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 population of the company is manufacturing companies listed on the Indonesia Stock Exchange. Research data were 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 company value.

Item Type: Article
Uncontrolled Keywords: company value, environmental costs, environmental information disclosure, environmental performance
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 28 Oct 2020 04:45
Last Modified: 28 Oct 2020 04:45
URI: http://repository.stieykpn.ac.id/id/eprint/911

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