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All Journal E-Jurnal Akuntansi
Komang Suci Purnami
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Economics, Econometrics & Finance

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The Effect of Sustainability Performance, Environmental Cost, and Environmental Performance on Firm Value Komang Suci Purnami; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Firm value is a measure reflecting the market’s perception of a company’s overall worth, encompassing not only the value of physical assets but also future profit prospects, management performance, financial stability, various other factors influencing profitability and sustainability. This study aims to explore the influence of sustainability performance, environmental cost, and environmental performance on company value. The sample consists of 42 energy and mining companies listed on the BEI during 2019–2023, totaling 178 observations. The results show that sustainability performance has a negative effect on company value. Environmental cost has a positive and significant effect on company value. Environmental performance does not affect company value in the energy and mining sectors. These findings provide partial support for legitimacy theory and stakeholder theory in the context of environmental cost disclosure and company value. Stakeholders are advised to consider sustainability factors before making investment decisions in energy and mining companies.
Co-Authors Dewi, Luh Gede Krisna