Corporate Environmental Disclosure, Environmental Performance, and Corporate Governance  Structures on Firm Value

Ardillah, Kenny; Chandra, Zelindio

doi:10.31937/akuntansi.v13i2.2407

Cited by 4 publications

(3 citation statements)

References 18 publications

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“…Environmental performance is measured using PROPER (Cahya, 2016). PROPER is one of the efforts of the State Ministry of the Environment to encourage companies to carry out environmental management through information instruments (Ardillah & Chandra, 2021)). PROPER becomes information for stakeholders in decision-making.…”

Section: Variable Operational Definitionmentioning

confidence: 99%

The Effect of Corporate Governance Structures, Environmental Performance, and Media Coverages to Carbon Emissions Disclosure

Ardillah

Rusli²

2022

ULTIMA Accounting

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— Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by the company. The purpose of this research is to prove the positive effect of institutional ownership, independent commissioners, environmental performance, and media coverage to carbon emissions disclosure. The extent of carbon emission disclosure was measured by carbon disclosure information index that provided by the Carbon Disclosure Project. The author used mining companies listed on the Indonesia Stock Exchange for 2015 – 2019 as research sample that was selected by using purposive sampling method. The analytical method used in this research was multiple regression analysis. This research showed that independent board of commissioners, environmental performance, and media coverage had positive effect on carbon emissions disclosure. On the other hand, the institutional ownership had negative effect to carbon emissions disclosure. From this result of research, the companies can increase sensitivity or attention to emission carbon disclosure, especially for corporations that have direct contact and impact on society and the environment in surroundings. Keywords: Institutional Ownership; Independent Commissioners; Environmental Performance; Media Coverage; Carbon Emissions Disclosure

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Section: Variable Operational Definitionmentioning

confidence: 99%

The Effect of Corporate Governance Structures, Environmental Performance, and Media Coverages to Carbon Emissions Disclosure

Ardillah

Rusli²

2022

ULTIMA Accounting

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“…The firm value can be considered by funders related to their goal contribute to maximize the profit, prosper shareholders, or achieve long-term performance (Ardillah & Chandra, 2021;Sinaga, 2021). Usually, funders will trust the company if it has a high firm value (Savitri & Ramantha, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Impact of Ownership Structure on Firm Value in the Banking Sector Companies

Ubuddiyah

Ardillah

2023

JAKO

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Research Purpose. This research aims to determine the effect of managerial ownership, foreign ownership, and family ownership on firm value. Research Method. This research uses quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample was determined by purposive sampling technique and obtained 88 research samples based on specific criteria. The analytical method used is descriptive statistical analysis, panel data regression analysis, classical assumption test, and multiple linear regression analysis. Research Result and Findings. The results showed that managerial ownership and foreign ownership had an insignificant negative effect on firm value and family ownership had a significantly positive effect on firm value.

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“…In contrast to Inanda, et al (2018) and Wardani, et al (2022), which state that tax avoidance by companies does not affect firm value. Ardillah (2018), Sugiyanto, et al (2021), Firmansyah, et al (2021), Ooi, et al (2021), Firmansyah, et al (2021), and Ardillah & Chandra (2021b state that corporate social responsibility affect firm value, while Kushariani, et al (2019), Bawai & Kusumadewi (2021), and Ardillah & Thenia (2021a) state that corporate social responsibility have insignificant effect to firm value. The results of Ariff & Hashim & (2014)'s research stated that corporate governance couldn't influence the relationship between tax avoidance and firm value.…”

Section: Introductionmentioning

confidence: 99%

The Role of Ownership Structure in Moderating The Relationship Between Tax Avoidance, Corporate Social Responsibility Disclosure, and Firm Value

Ardillah,

Breliastiti,

Setiawan

et al. 2022

aaj

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Purpose: The company’s existence can be maintained by increasing the firms value every period, which will affect the welfare of investors. This study aims to examine and analyze the effect of tax avoidance, corporate social responsibility disclosure on firm value with managerial ownership as a moderating variable. Method: This study uses a sample of mining companies listed on the Indonesia Stock Exchange for 2016-2019. In this study, tax avoidance uses the Effective Tax Rate proxy, and corporate social responsibility disclosure uses the Corporate Social Responsibility Index. Firm value is measured using Tobin’s Q, and ownership structure as a moderating variable is measured by managerial and institutional ownership proxies. Findings: The results showed that tax avoidance and corporate social responsibility disclosure had no effect on firm value with firm size and capital intensity as control variables. Managerial ownership and institutional ownership significantly impact the relationship between tax avoidance and firm value with firm size and capital intensity as control variables. Managerial ownership and institutional ownership have no significant effect in moderating the relationship between corporate social responsibility disclosure and firm value with firm size and capital intensity as control variables. Novelty: The research used institutional ownership and managerial ownership as part of ownership structures to moderate the relationship between tax avoidance, corporate social responsibility disclosure, and firm value. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Firm Value; Ownership Structure; Managerial Ownership; Institutional Ownership

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Corporate Environmental Disclosure, Environmental Performance, and Corporate Governance Structures on Firm Value

Cited by 4 publications

References 18 publications

The Effect of Corporate Governance Structures, Environmental Performance, and Media Coverages to Carbon Emissions Disclosure

The Effect of Corporate Governance Structures, Environmental Performance, and Media Coverages to Carbon Emissions Disclosure

The Impact of Ownership Structure on Firm Value in the Banking Sector Companies

The Role of Ownership Structure in Moderating The Relationship Between Tax Avoidance, Corporate Social Responsibility Disclosure, and Firm Value

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