JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Vol 15 No 2 (2016)

Tata Kelola Korporasi, Pengungkapan Lingkungan, dan Nilai Perusahaan

Alwan Sri Kustono (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember)



Article Info

Publish Date
03 Oct 2016

Abstract

Firm value is a part that has been determined by a company after going through a process of activities for several years. This study was conducted to examine the relationship between the influence of corporate governance mechanisms and environmental disclosure on firm value. This research is a quantitative approach that aims to examine and analyze the effect of corporate governance mechanisms and environmental performance on firm value. Data is collected from financial statements and annual reports published by mining sector companies listed on the Indonesia Stock Exchange 2012-2014. There are five hypothesis that examined. The result show managerial ownership has a positive effect on firm value. Institutional ownership has a positive effect on firm value. Board of Commissioners shows a positive effect on the value of the company. Audit committee show that the audit committee has no effect on firm value. Environmental disclosure has no influence on firm value. This disclosure will have the confidence of investors that will affect the firm value. Keywords: institutional ownership, firm value, board of commissioners, audit committee, environmental disclosure

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Journal Info

Abbrev

JEAM

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi, Akuntansi,dan Manajemen (JEAM) diterbitkan oleh Fakultas Ekonomi Universitas Jember, sebagai media transformasi Ilmu Pengetahuan dan Teknologi. Terbit 2 (dua) kali dalam setahun pada bulan April, dan September dengan ISSN (Print): 1412 - 5366 dan ISSN (Online): 2459 - 9816. ...