Environmental Performance, Enviromental Cost, Environmental Disclosure and Firm Value

Subaida, Ida Environmental Performance, Enviromental Cost, Environmental Disclosure and Firm Value. In: The 1 st Universitas Lampung International Conference on Social Sciences (ULICoSS) 2020’s Committee. (Unpublished)

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Abstract

Abstract Purpose: Directly test environmental performance and environmental costs of firm value and indirect testing through environmental disclosure Research Methodology: The population in this study were all LQ 45 companies listed on the Indonesia Stock Exchange 2016-2019 that followed and were ranked by PROPER. Data analysis in this study was used to test the research hypothesis using Moderated Regression Analysis (MRA) using SPSS version 22. Results: The results of this study show that environmental performance and environmental costs have no effect on firm value, but environmental disclosure can strengthen the relationship between environmental performance and company value and strengthen the relationship between environmental costs and firm value. Limitations: The limitation of this study is the number of companies that are the population of this study that do not disclose environmental costs or even environmental costs. From a population of 45 companies, only 8 companies met the requirements to be the sample of this study. Contribution: The results of the study have implications, namely that they can be used as input in making company decisions, namely paying more attention to environmental disclosures.

Item Type: Conference or Workshop Item (Speech)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > S1 Manajemen
Depositing User: Ida Suba ida
Date Deposited: 02 Jan 2023 07:33
Last Modified: 19 Oct 2023 13:35
URI: http://repository.unars.ac.id/id/eprint/405

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