EFEKTIVITAS AKUNTANSI LINGKUNGAN DALAM MENINGKATKAN 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.