Pengaruh Kinerja Lingkungan Terhadap Pengungkapan Lingkungan dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan

Fraditha Nira Artamelia, Lidya Primta Surbakti, Wisnu Julianto

Sari


Penelitian ini bertujuan untuk mengetahui pengaruh penerapan kinerja lingkungan terhadap pengungkapan lingkungan dan pengaruh pengungkapan lingkungan terhdapa nilai perusahaan pada perusahaan disektor non keuangan yang terdaftar di Bursa Efek Indonesia dan mengikuti program PROPER pada periode tahun 2017–2019. Penelitian ini menggunakan harga saham pada akhir bulan April t+1 sebagai pengukuran nilai perusahaan. Pengungkapan lingkungan diukur dengan menggunakan GRI G4 dan GRI Standar, sedangkan kinerja lingkungan diukur dengan peringkat PROPER. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan data sekunder berupa laporan keberlanjutan, laporan keuangan dan daftar peringkat PROPER. Sampel dalam penelitian ini terdiri dari 28 perusahaan di sektor non keuangan. Pengujian hipotesis menggunakan analisis regresi berganda dengan STATA versi 16. Hasil analisis data dalam penelitian ini dapat disimpulkan bahwa (1) kinerja lingkungan berpengaruh positif dan signifikan terhdap pengungkapan lingkungan; (2) pengungkapan lingkungan berpengaruh negative dan signifikan terhadap nilai perusahaan

 

 


Kata Kunci


nilai perusahaan; pengungkapan lingkungan; kinerja lingkungan

Teks Lengkap:

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Referensi


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