Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak
Edy Supriyono
Sebelas Maret University
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan Sektor Consumer Goods di BEI Nurmadi Harsa Sumarta; Natasha Milani; Edy Supriyono
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.10225

Abstract

This study was designed to proffer evidential support for the influence of environmental performance on firm value and environmental disclosure on the value of consumer goods sector companies listed on the Indonesia Stock Exchange. The independent variable measurement of environmental performance in this research is based on the PROPER grading system, which varies in grades on a scale of 1 to 5. Meanwhile, the technique of assessing environmental disclosure is made using the environmental aspects of the GRI. The data sample consists of 22 companies within the consumer goods industry from 2017 to 2021, with a total processed sample amounting to 110 data points. The processing method involves multiple linear regressions with a random effects model (REM). Data processing using Eviews 12 shows that environmental performance positively affects firm value and environmental disclosure negatively affects firm value.
Co-Authors Natasha Milani Nurmadi Harsa Sumarta, Nurmadi Harsa