PENGARUH PENGUNGKAPAN INFORMASI LINGKUNGAN, KINERJA LINGKUNGAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG MENGIKUTI PROPER DAN TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2014)
INDAHNIATI, FISKA ATIA
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This research intended to examine the effects of environmental information disclosure, environmental performance, and profitability toward the values of firm. The data used and analyzed in this research was financial report of companies joining PROPER that were listed in the Indonesian Stock Exchange in 2012-2014 period. The research employed purposive sampling method. The samples of the research were 42 companies joining PROPER that were listed in the Indonesian Stock exchange in 2012-2014 period. The research used SPSS 22.0 version as its analytic tool. While, the research used multiple regression analysis method to test the hypotheses. The measurement of environmental information disclosure was based on the categories of Global Reporting Initiative (GRI) of company annual report. Based on the research analysis, the research result showed that environmental performance affected positively and significantly toward the values of firm. While, on the contrary, environmental information disclosure and profitability measured by using ROA (return on asset) did not affect the values of firm.