Analisis Pengaruh Environmental Cost, Environmental Performance, Environmental Disclosure Terhadap Nilai Perusahaan

Oktaviyani, Sari (2024) Analisis Pengaruh Environmental Cost, Environmental Performance, Environmental Disclosure Terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This research aims to find out whether environmental costs, environmental performance, environmental disclosure have an influence on company value. In this research, the independent variables used are environmental cost, environmental performance and environmental disclosure, while the dependent variable is company value. This research uses analytical methods, namely classical assumption tests and panel data regression tests using E-Views 12 software. The type of data used is secondary data on companies in the Consumer Non-Cyclical sector taken via the official website of the Indonesia Stock Exchange, namely www.idx.co .id and the company's official website. The sampling technique used purposive sampling with an observation period from 2020-2023 so that a sample of 48 companies was obtained. Based on the test results, environmental costs negatif influence on company value, then the environmental performance variable has no effect on company value and the environmental disclosure variable has no effect on company value.

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