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All Journal Accounting Global Journal MURHUM : JURNAL PENDIDIKAN ANAK USIA DINI Hydrogen: Jurnal Kependidikan Kimia JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati Margin: Jurnal Lentera Managemen Keuangan Score: Jurnal Lentera Manajemen Pemasaran Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan Review: Journal of Multidisciplinary in Social Sciences Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Cendekia Ilmiah JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Lestari, Amanda
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Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN TATA KELOLA SEBAGAI VARIABEL MODERASI Josephine, Kezia; Oktavia, Christine; Lestari, Amanda
Accounting Global Journal Vol. 10 No. 1 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

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Abstract

This study aims to analyze the effect of environmental performance on firm value and examine the role of corporate governance as a moderating variable. Corporate governance in this study is proxied by managerial ownership and the audit committee. The research method used is quantitative with panel data regression analysis. The study sample consisted of 19 companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2021–2024 period, with a total of 76 observations selected using a purposive sampling technique. The results show that environmental performance has a significant effect on firm value. Furthermore, managerial ownership has been shown to moderate the relationship between environmental performance and firm value, while the audit committee has no effect. The limitations of this study lie in the limited sample size of LQ45 companies and the relatively short research period. Therefore, further research is recommended to expand the sample and include other variables such as sustainability performance, corporate risk, intellectual capital, and macroeconomic conditions to provide a more comprehensive understanding of the factors influencing firm value. Keywords: Firm Value, Environmental Performance, Corporate Governance, Managerial Ownership, Audit Committee.
Co-Authors Amrozi, Shoni Rahmatullah Ariesta Hasin, Legiana Putri Ashari, Novita Bahri, Yanu Yusabbitul Bila, Nabila Erivia, Fadisa Dera Wisnu Fitri Yanti Halifah, Syarifah Ivana Kalista Intan Pratama Josephine, Kezia Khomsahrial Romli Lisa Kustina Mawarnis, Elvy Rahmi Mutiara Naurah Syahla, Farelia Noviansyah, Rizky Ramadhan Oktavia, Christine Pratama, Ivana Kalista Intan Putri, Intan Febriana Putri, Pebryanti Ananda Rabbani, Adinda Rahma, Miftahul Rini Anggraini, Rini Riska Damayanti, Riska Rismayanti Rismayanti Saifuddin Saifuddin Sari, Dwivelia Aftika Sinabariba, Dwi Putri Oktaviani Sri Wahyuni Sunita Dasman Wisnu Erivia, Fadisa Dera Zunita, Nia Zyaniah, Suryanita