UPI YPTK Journal of Business and Economics
Vol. 7 No. 2 (2022): May 2022

Environmental Performance and Corporate Social Responsibility (CSR) Disclosure on Company Value with Financial Performance as Mediating Variables

Muhammad Pondrinal (Universitas Putra Indonesia YPTK Padang)
Ronni Andri Wijaya (Universitas Putra Indonesia YPTK Padang)
Yosi Yulia (Universitas Putra Indonesia YPTK Padang)
Rosi Anggraini (Universitas Putra Indonesia YPTK Padang)



Article Info

Publish Date
31 May 2022

Abstract

The purpose of this study was to determine the effect of environmental performance, corporate social responsibility disclosure on firm value with financial performance as an intervening variable. The data used is secondary data in the form of financial reports (annual report) for 2015-2019. Technical analysis of the data using multiple regression analysis with random sampling with a total of 35 companies from a total population of 61 companies. The results showed that environmental performance had a positive and significant effect on firm value. Corporate social responsibility disclosure had a positive and significant effect on firm value, and financial performance had a positive and significant effect on firm value. Environmental performance has a positive and significant effect on financial performance, corporate social responsibility disclosure has no positive and significant effect on financial performance and financial performance is able to intervene in environmental performance, corporate social responsibility disclosure on company value

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Journal Info

Abbrev

jbe

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including Accounting, ...