EFEKTIVITAS HUBUNGAN ANTARA KINERJA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN DAN NILAI PERUSAHAAN
Abstract
This research aims to explain and analyze the effectiveness of
environmental accounting in increasing the value of company,environmental
accounting as described by independent environmental performance and
environmental disclosure as intervening. The study sample consisted of 93 sample
companies following PROPER and listed in BEI for the period 2013-2015.
Regression analysis and path analysis used in this research.The result of the
research states that the environmental performance and environmental disclosure
affect the value of the company. Different result found environmental disclosur
relationship to the value of the company, as well as indirect effect between the
environmental performance of the enterprise value with environmental disclosure
as intervening stating has no significant effect.