Owner : Riset dan Jurnal Akuntansi
Vol. 8 No. 4 (2024): Artikel Research Oktober 2024

Company Growth and Profitability in Corporate Value with Environmental Disclosure as a Moderation in Oil, Gas and Coal Companies

Putri, Ika Swasti (Unknown)
Bambang Sutopo (Unknown)



Article Info

Publish Date
01 Oct 2024

Abstract

This study examines the relationship between company growth, profitability, and corporate value, focusing on the role of environmental disclosure as a moderation variable in the oil, gas, and coal sectors. Using data from 15 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, this study applies multiple linear regression analysis to test hypotheses related to the effect of growth and profitability on company value, as well as how environmental disclosures moderate these relationships. The results show that profitability significantly affects the value of the company, confirming that more profitable companies tend to be valued higher in the market. Environmental disclosure also has a significant impact on corporate value, emphasizing the importance of transparency and environmental responsibility. While company growth has no significant relationship with firm value, the interaction between profitability and environmental disclosure to company value is significant, suggesting that the positive effects of environmental disclosure are amplified by firm profitability. These findings offer important insights for stakeholders in making investment decisions and environmentally sound business practices.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...