CD Skripsi
Pengaruh Corporate Governance Dan Corporate Environmental Disclosure Terhadap Nilai Perusahaan Melalui Kinerja Keuangan (Studi Empiris Terhadap Perusahaan Pertambangan, Perkebunan Dan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
ABSTRACT
This study aims to find empirical results of the effect of corporate governance and
corporate environmental disclosure on firm value. This study also examine financial
performance as mediating variable in the effect of corporate governance and corporate
environmental disclosure on firm value. The population of this study are mining, plantation
and manufacturing companies registered in Indonesia Stock Exchange 2015-2017. The
sample of this study was selected with purposive sampling method which consists of few
criterias. Based on this method, there are 82 companies selected to be analyzed which
consists of 5 mining companies, 12 plantation companies, and 65 manufacturing companies.
This study use Stuctural Equation Modeling with Partial Least Square approach for
hypothesis testing by using WarpPLS 6.0 as statistical program used. This study finds that
corporate governance has significant effect on firm value with significane level of ≤0.05,
while corporate environmental disclosure has no significant effect on firm value. This study
also finds that both corporate governance and corporate enviromental disclosure have
significant effect on financial performance with significane level of ≤0.05. Furthermore, this
study also finds that financial performance has a significant effect on firm value and
mediates the effect of corporate governance and corporate environmental disclosure on firm
value with significane level of ≤0.05.
Keywords: Corporate Governance, Corporate Environmental Disclosure, Financial
Performance, Firm Value
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