Kinerja Lingkungan, Biaya Lingkungan, Pengungkapan Lingkungan and Nilai Perusahaan

Subaida, Ida and Triska, Dewi Pramitasari (2023) Kinerja Lingkungan, Biaya Lingkungan, Pengungkapan Lingkungan and Nilai Perusahaan. Economic and Education Journal (Ecoducation), 5 (2). pp. 161-172. ISSN 2656-5234

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Abstract

Society in increasingly critical in looking at environmental problems. Community demands that environmental demage caused by company activities must be the responsibility of the company itself. Companies are required to pay more attention to environmental preservation. Companies are not only faced with concepts that focus on economic or financial acpects, but also the environment. The purpose of this study is directly testing environmental performance (EP) and evironmental costs (EC) of firm value (FV) and indirect testing through environmental disclosure (ED). Thus study’s population were all LQ45 companies listed on the IDX 2016-2019 that followed and were ranked by PROPER. The Result of this study show that EP and EC have no effect on FW, but ED can strengthen the relationship between EP and FV and enhance the relationship between EC and FV.

Item Type: Article
Uncontrolled Keywords: Biaya Lingkungan, Kinerja Lingkungan, Nilai Perusahaan. Pengungkapan Informasi Lingkungan
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > S1 Manajemen
Depositing User: Ida Suba ida
Date Deposited: 18 Oct 2023 08:00
Last Modified: 18 Oct 2023 08:00
URI: http://repository.unars.ac.id/id/eprint/1236

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