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Pengaruh Sustainability Performance, Environmental Performance, Dan Environmental Management Accounting Terhadap Firm Value ( Studi Empiris Pada Perusahaan Terdaftar Di BEI Yang Mengikuti PROPER Tahun 2021-2022 )

This research aims to provide empirical evidence regarding the influence of Sustainability Performance, Environmental Performance, and Environmental Management Accounting on Firm Value. The population in this research are all companies listed on the Indonesian Stock Exchange that participate in the KLHK PROPER for the 2021-2022 period. With the purposive sampling method, the sample in this study was 48 companies. The data analysis technique used in this research is multiple linear regression analysis. Data processing was carried out using SPSS Version 26. The results of this research show that sustainability performance and Environmental Performance have a positive effect on Firm Value. Then environmental management accounting has no effect on firm value. The results of this research have implications for the need for companies to maximize sustainability report disclosures so as to encourage investors to create increasingly positive perceptions of the company. Then the company's management must continue to maintain the PROPER certification score so that it remains at a good value index, namely blue, green and gold by carrying out continuous evaluations regarding the environmental preservation steps taken, including in terms of managing waste that will be disposed of into the environment.


Keywords: Sustainability, Environmental, Accounting, Firm, Performance, and Value.

Ketersediaan
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Perpustakaan Universitas Riau 1902113711
1902113711
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902113711
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902113711
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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