Juara: Jurnal Riset Akuntansi
Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi

Pengaruh Kinerja Lingkungan, Pengungkapan Lingkungan, dan Biaya Lingkungan Terhadap Nilai Perusahaan

Silvia Aji Saputri (Universitas Muhammadiyah Magelang)
Betari Maharani (Universitas Muhammadiyah Magelang)
Wahyu Anggit Prasetya (Universitas Muhammadiyah Magelang)

Article Info

Publish Date
30 Mar 2023

Abstract

The aims of this study are to investigate the effect of environment performance, environmental disclosure, and environment cost to firm value. Tobin’s Q is used to measure firm value. This study is quantitative.  The data of this study had collected form financial statement in 2017-2021 period. The data population is manufactured company which registered in Bursa Efek Indonesia. This study used purposive sampling method to collect the data and we obtained 45 data sample. Regression analysis utilized to analysis the hypotheses. The result showed that environment performance has positive and significant effect to the firm value. Meanwhile, environment cost and environment disclosure had no effect on firm value.

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Journal Info
Juara: Jurnal Riset Akuntansi
Website

Abbrev

Publisher

Universitas Mahasaraswati

Subject

Decision Sciences, Operations Research & Management

Description

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