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Oct 12, 2024
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Sep 25, 2024
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Abstract

Riset ini bertujuan untuk membuktikan dampak kiner­ja lingkungan dan kinerja keuangan terhadap nilai peru­sa­haan melalui pengungkapan lingkungan pada sektor industri barang konsumsi yang tercatat dalam daftar Bursa Efek Indonesia (BEI) 2018-2023. Teknik pengambilan sampel yaitu purposive sampling. Metode analisis yang diterapkan ialah analisis jalur dengan menggunakan perangkat lunak SPSS versi 26. Studi ini membuktikan kinerja lingkungan ataupun pengungkapan lingkungan tidak memberikan dam­pak terhadap nilai perusahaan, sedangkan kinerja keuangan berdampak positif terhadap nilai perusahaan. Selain itu, pengungkapan lingkungan tidak dipengaruhi oleh kinerja keuangan, namun kinerja lingkungan menunjukkan dampak positif terhadap pengungkapan lingkungan. Pengungkapan lingkungan tidak berhasil memediasi kinerja keuangan dan kinerja lingkungan terhadap nilai perusahaan.

Keywords

kinerja keuangan kinerja lingkungan nilai perusahaan pengungkapan lingkungan

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Licensed under Creative Commons License a Creative Commons Attribution-NonCommercial 4.0 International License

How to Cite
Zahro, F., Haryati, T., & Wijaya, R. M. S. A. A. (2024). Pengungkapan Lingkungan sebagai Mediator Kinerja Keuangan dan Kinerja Lingkungan Terhadap Nilai Perusahaan. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 16(2), 269-283. Retrieved from https://permana.upstegal.ac.id/index.php/permana/article/view/465

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