Peran Mediasi Pengungkapan Lingkungan Pada Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan

Daromes, Fransiskus Eduardus

doi:10.25170/jak.v14i1.1263

Cited by 12 publications

(20 citation statements)

References 35 publications

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“…Firms those are consistently able to implement good environmental management can have a positive impact on share prices and create a higher value of the company. This study supports previous research conducted by Plumlee et al (2015), Fuadah et al (2018), Daromes & Kawilarang (2020), and do not support Utami (2019) that environmental disclosure has not to effect on firm value.…”

Section: Resultscontrasting

confidence: 76%

“…Plumlee et al (2015) provide evidence that the quality of environmental disclosure affects the level of firm value. Other research states that environmental disclosure and firm value show a positive relationship (Fuadah et al, 2018) and (Daromes & Kawilarang, 2020). H2: The environmental disclosure is positively related to the level of firm value.…”

Section: Environmental Disclosure and Firm Valuementioning

confidence: 92%

“…Although environmental disclosure is currently still voluntary, environmental information is expected to increase the value of the companies. Plumlee, Brown, Hayes, & ScottMarshall (2015), Fuadah, Dewi, & Arisman (2018), and Daromes & Kawilarang (2020) proves that good environmental disclosure can increase firm value, while Utami (2019) shows that environmental disclosures are not related to firm's value.…”

Section: Introductionmentioning

confidence: 99%

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Determinants of Firm Value in Indonesia: Financial Factors or Non Finan-cial Factors?

Pujiati¹,

Averina²

2022

IJMABER

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Firm value plays an important role for public companies because it can affect investor perceptions. The company is always trying to improve the quality of the company to be able to compete in the capital market to attract investors. The success of the company can only be achieved through good company management, improving company performance, so that in the end it can increase company value. This study aims to examine the factors that affect firm value in Indonesia. The factors used in this study are corporate social responsibility, environmental disclosure, ownership concentration, and earnings quality. The research sample is manufacturing companies on The Indonesia Stock Exchange with a research period of 2017-2019. The research sample consists of 127 observations. Data were analyzed using linear regression. The results of this study show that corporate social responsibility, environmental disclosure, and ownership concentration affected firm value, while earnings quality did not affect a firm's value in Indonesia. This study implies that non-financial factors determine to firm's value more than financial factors.

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Section: Resultscontrasting

confidence: 76%

Section: Environmental Disclosure and Firm Valuementioning

confidence: 92%

Section: Introductionmentioning

confidence: 99%

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Determinants of Firm Value in Indonesia: Financial Factors or Non Finan-cial Factors?

Pujiati¹,

Averina²

2022

IJMABER

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“…Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Maharani (2021), Daromes (2020), (Zulhaimi, 2015), (Erlangga et al, 2021), dan (Suaidah, 2018) Berdasarkan hasil analisis data pada tabel 4.12 menyatakan CSR mempunyai pengaruh significant pada firm value. Hal tersebut dibuktikan dengan nilai t sebesar -3.08 dan nilai p > t sebesar 0.002 berarti bahwa nilai t > 1.96 dan nilai p > t < 0.05.…”

Section: Fvunclassified

Pengaruh Penerapan Green Accounting Dan Corporate Social Responsibility Terhadap Firm Value Dengan Kinerja Perusahaan Sebagai Variabel Intervening

Wijayanti¹,

Dondoan²

2022

j.akunt. Manaj.

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This study aims to test the influence of Green Accounting (𝑋1) and Corporate Social Responsibility (𝑋2) on Firm Value (Y) withCompany Performance (Z) as intervening variables. The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The data analysis tool used is using Stata software. This research is a type of research that is quantitative. The method of data collection used is secondary data that is data obtained indirectly through intermediary media. The data of this study was obtained from www.idx.co.id. This study uses purposive sampling method which in sampling using certain criteria. The results of the analysis in this research obtained that green accounting has a positive and significant effect on the firm value, corporate social responsibility has a negative and significant effect on the firm value, green accounting has a negative and significant effect on the company's performance, corporate social responsibility has no influence on the company's performance, the company's performance has a positive and significant effect on the firm value, the company's performance is not able to mediate aruh green accounting against firm value, and the company's performance is not able to mediate the influence of corporate social responsibility on firm value.

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“…Pengendalian pencemaran dan kerusakan lingkungan hidup dapat dilakukan dengan mencegah, menanggulangi, serta pemulihan (Adack, 2013). Kemudian upaya tersebut akan diberikan penilaian berdasarkan tingkat upaya pengendalian dan tingkat pencapaian hasil pengendalian (Daromes, 2020). Sejak tahun 1995, Pemerintah melalui Kementerian Lingkungan Hidup mencanangkan program, yaitu Program Evaluasi Kinerja Pengelolaan Lingkungan Perusahaan (PROPER) (Dewi & Wirasedana, 2017;Wahyudianto & Boedisantoso, 2017).…”

Section: Pendahuluanunclassified

Pengaruh penerapan green accounting terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderating pada perusahaan sub sektor tambang batubara yang terdaftar di Bursa Efek Indonesia periode 2019-2021

Yuliani

Prijanto

2022

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There are still many cases of environmental pollution. One of them is a coal mining company, showing a lack of company awareness regarding the importance of preserving the environment. Companies that pay attention to every aspect of their activities will affect the value of the company. The greater the company's value, the greater its profitability. Green accounting is considered one of the solutions to existing problems. The purpose of this study is to find out and analyze whether the application of green accounting has a significant effect on firm value and whether profitability is able to moderate the relationship between the application of green accounting and firm value. The data used is secondary data. The population of this study are coal mining subsector companies listed on the Indonesia Stock Exchange for the 2019–2021 period. The research sample was determined using a purposive sampling technique, and data was obtained from 12 companies. The analysis technique used moderated regression analysis with the help of SPSS 25 software. The results showed that the application of green accounting had an effect on firm value, but profitability was not able to moderate (weaken) the relationship between the two.

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Peran Mediasi Pengungkapan Lingkungan Pada Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan

Cited by 12 publications

References 35 publications

Determinants of Firm Value in Indonesia: Financial Factors or Non Finan-cial Factors?

Determinants of Firm Value in Indonesia: Financial Factors or Non Finan-cial Factors?

Pengaruh Penerapan Green Accounting Dan Corporate Social Responsibility Terhadap Firm Value Dengan Kinerja Perusahaan Sebagai Variabel Intervening

Pengaruh penerapan green accounting terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderating pada perusahaan sub sektor tambang batubara yang terdaftar di Bursa Efek Indonesia periode 2019-2021

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