The Effect Of Profitability On Firm Value With Environmental Disclosure And Environmental Performance As Mediation Variables

Dewi, Maria Rosa Kumala and Hapsoro, Dody and Trisanti, Theresia (2022) The Effect Of Profitability On Firm Value With Environmental Disclosure And Environmental Performance As Mediation Variables. MARANATHA INTERNATIONAL CONFERENCE ON BUSINESS AND ECONOMICS.

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Abstract

Companies in carrying out their operations certainly have an impact on the environment. Therefore, companies must participate in protecting the environment. This study aims to examine environmental disclosure and environmental performance in mediating the effect of profitability on firm value. The companies used as samples in this study are mining companies and agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Measurement of environmental disclosure uses a checklist based on the Global Reporting Initiative (GRI). Environmental performance measurement uses the rating of the Company Performance Rating Program in Environmental Management (PROPER). The data used in this study are secondary data obtained from the IDX's official website and the company's website. The data analysis method used in this study is the Partial Least Square (PLS) method using WarpPLS 8.0. The test results show that profitability has a positive effect on environmental disclosure, environmental performance, and firm value. In addition, environmental disclosure and environmental performance cannot mediate the effect of profitability on firm value.

Item Type: Article
Uncontrolled Keywords: profitability, environmental disclosure, environmental performance, firm value
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Dosen STIE YKPN > Artikel
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 23 Dec 2022 06:22
Last Modified: 23 Dec 2022 06:22
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/396

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