Image of Peran Kinerja Keuangan Sebagai Mediator Carbon Emission Disclosure Dan Sistem Manajemen Lingkungan Terhadap Nilai Perusahaan (Studi Empiris Terhadap Perusahaan Pertambangan, Perkebunan Dan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
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Peran Kinerja Keuangan Sebagai Mediator Carbon Emission Disclosure Dan Sistem Manajemen Lingkungan Terhadap Nilai Perusahaan (Studi Empiris Terhadap Perusahaan Pertambangan, Perkebunan Dan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

ABSTRACT
This study aims to examine the effect of carbon emission disclosure and environmental management system toward firm value. This study also to examine the role of financial performance in mediating the impacf of carbon emission disclosure and environmental management system on firm value. The population in this study is a mining, plantation and manufacturing companies registered in Indonesia Stock Exchange period 2015-2017. The sample of this study was selected with a purposive sampling method. Based on this method obtained a sample of 43 companies for analysis. The hypotheses testing of this research is a Structural Equation Modeling with approach Partial Least Square (SEM-PLS) and the statistical program used is WarpPLS 6.0. The results of this research show that carbon emission disclosure have a significant positive effect on firm value and environmental management system have a significant negative impact on firm value. After that, the results show that carbon emission disclosure and environmental management system have a significant positive impact on financial performance, while financial performance also have a significant positive effect on firm value with each significance level of ≤0.05. Furthermore, this study finds that financial performance plays a role in mediating carbon emission disclosure on firm value with significance level of ≤0.05, meanwhile financial performance do not mediate the effect of environmental management system on firm value with significance level of >0.05.
Keywords: Carbon emission disclosure, Environmental Management System, Financial Performance, Firm Value

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0024)
02 03. 120 (0024)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0024)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 93 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0024)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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