CD Tesis
Pengaruh Pengungkapan Informasi Lingkungan Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Dan Sensitivitas Industri Sebagai Variabel Moderasi Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018
Firm value is the company's performance as reflected by the stock price
formed by the demand and supply of the capital market, which reflects the public's
assessment of the company's performance. The higher the share price, the higher
the company value, maximizing firm value means maximizing the prosperity of
shareholders, which is the company's goal.
This study aims to examine the effect of environmental information
disclosure on firm value with corporate governance mechanisms and industry
sensitivity as moderating variables in non-financial companies listed on the
Indonesia Stock Exchange. . The population in this study were non-financial
companies registered in Indonesian securities in 2018. The sampling method used
in this study was purposive sampling method, so that 341 non financial companies
were sampled. This study uses secondary data obtained from the company's
annual report. The statistical method used is a structural Equation Model (SEM)
based on Partial Least Square (PLS).
The results of this study prove that disclosure of environmental
information has an effect on firm value, corporate governance mechanisms
strengthen the effect of environmental information disclosure on firm value and
industry sensitivity strengthen the effect of environmental information disclosure
on firm value.
Key words: environmental information disclosure, corporate governance
mechanisms, industry sensitivity, firm value
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