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PENGUNGKAPAN LINGKUNGAN DAN NILAI PERUSAHAAN
Abstract
This research examines the impact of environment disclosure on firm value. This research used 42 observations from manufacturing companies listed on Indonesia Stock Exchange period 2018-2020 as sample. Data collection method was indirect in form of archived data. Data analysis used panel data regression analysis. This research finds that environmental disclosure affects firm value negatively. There might be another variable that moderating or mediating affect environmental disclosure on firm value, which is not analysed in this study. This research contributes to the development of literature on environmental disclosure by identifying the effect on firm value in Indonesia.
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DOI: https://doi.org/10.51195/iga.v13i1.259
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