ENVIRONMENTAL DISCLOSURE, CORPORATE GOVERNANCE, dan NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011 – 2013 )

Main Author: Sopiyan, Mohammad
Format: Thesis NonPeerReviewed Book
Bahasa: ind
Terbitan: , 2014
Subjects:
Online Access: https://eprints.untirta.ac.id/2214/1/Environmental%20Disclosure%2C%20Corporate%20Governance%2C%20dan%20Nilai%20Perusahaan.pdf
https://eprints.untirta.ac.id/2214/
https://feb.untirta.ac.id
Daftar Isi:
  • The purpose of this research is to know the influence of environmental disclosure on firm value. Secondly, determine whether corporate governance moderating the relationship between the environmental disclosure with the firm value. The samples is done by using purposive sampling method, namely the sampling method of using techniques consideration and definite limits so that the sample chosen relevant to research objectives. The number of samples obtained as many as 28 companies listed on the Indonesia Stock Exchange. Data analyzed by descriptive analysis and multiple regression analysis. The analysis shows that environmental disclosure is significantly positive effect on firm value. This means that the better implementation of environmental disclosure by the company will increase the firm value. Secondly, coporate governence proved unable to moderating the relationship between environmental disclosure and firm value, because corporate governance is not siginificant impact on relations between the environmental disclosure and firm value. Keywords: Environmental Disclosure, Firm Value, Corporate Governance, Moderate, and Manufacturing Company.