PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

Authors

  • Fransiskus Eduardus DAROMES Universitas Atma Jaya Makassar

DOI:

https://doi.org/10.25170/jak.v14i1.1263

Keywords:

Environmental performance, environmental disclosure, firm value

Abstract

The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value

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Jurnal Akuntansi, Vol.14 No.1, Fransiskus Eduardus DAROMES

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Published

2020-08-28

How to Cite

DAROMES, F. E. (2020). PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN. Jurnal Akuntansi, 14(1), 77–101. https://doi.org/10.25170/jak.v14i1.1263
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