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All Journal Journal of Education, Humaniora and Social Sciences (JEHSS)
Isrul Pati Sianturi
Universitas Medan Area
Health Professions Public Health Social Sciences

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Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Keuangan Terhadap Nilai Perusahaan Farmasi yang Terdaftar di BEI 2018-2022 Isrul Pati Sianturi; Thezar Fiqih Hidayat Hasibuan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu; Wardhani Indah Sari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2343

Abstract

This study examines the effect of Environmental Accounting Disclosure and Financial Performance on the Value of Manufacturing Companies in the Pharmaceutical Industry Sub-Sector listed on the Indonesia Stock Exchange for the 2018-2022 period of 11 pharmaceutical companies. The sampling technique based on criteria using purposive sampling obtained 40 company annual report data. The data analysis method uses multiple linear regression analysis. Based on the regression results, it shows that environmental accounting disclosure has a positive and insignificant effect on company value and financial performance has a positive and significant effect on company value. Based on the simultaneous results, it is concluded that Environmental Accounting Disclosure and Financial Performance have a simultaneous and positive effect on the Value of Manufacturing Companies in the Pharmaceutical Industry Sub-Sector listed on the Indonesia Stock Exchange for the 2018-2022 period.
Co-Authors Alfriado Leonard Noprian Dolok Saribu Thezar Fiqih Hidayat Hasibuan Wardhani Indah Sari Warsani Purnama Sari