CD Skripsi
Pengaruh Pengungkapan Lingkungan Terhadap Nilai Perusahaan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016
The study aims to determine the effects of Environmental Disclosure to Firm Value with Good Corporate Governance as a moderating variable of mining sector in Indonesian Stock Exchange period 2012-2016. This study uses secondary data in Annual Report from 2012-2016 obtained from the website of Indonesian Stock Exchange or www.idx.co.id. The population in this study amounted to 43 mining companies listed on the Indonesian Stock Exchange with sampling techniquues using purposive sampling obtained by 33. Hypothesis testing in this study using moderated regression analysis (MRA) with t-test and goodnes of fit test processed using SPSS version 21.
The results show that environmental disclosure has a positive and significant influence on firm value. Good corporate governance has a positive and significant influence on firm value, and good corporate governance moderate the relationship of environmental dislosure to firm value with a negative relationship.
Keywords : Environmental Disclosure (ED), Good Corporate Governance (GCG), Firm Value (Tobin’s Q)
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