Open AccessEnvironmental performance, voluntary disclosure, and corporate value
Author(s) -
Rina Br Bukit,
. Nurlaila
Publication year - 2019
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.179
H-Index - 26
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/260/1/012081
Subject(s) - stock exchange , business , voluntary disclosure , path analysis (statistics) , turnover , accounting , value (mathematics) , enterprise value , finance , economics , management , statistics , mathematics
This study aims to investigate the effect of environmental performance on corporate value through voluntary disclosure. This study tests all mining companies listed in Indonesia Stock Exchange during 2011-2015. The data analysis method used in this research is path analysis. This study shows the direct influence of environmental performance on company value, and also on voluntary disclosure. However, the indirect influence shows that voluntary disclosure is unable to mediate the relationship between environmental performance and company value.