Open AccessPERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN
Author(s) -
Fransiskus Eduardus Daromes
Publication year - 2020
Publication title -
jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2580-9792
pISSN - 1978-8029
DOI - 10.25170/jak.v14i1.1263
Subject(s) - sobel test , nonprobability sampling , stock exchange , path analysis (statistics) , population , business , accounting , business administration , statistics , mathematics , finance , environmental health , medicine
The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value