JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Vol 9 No 1 (2024): Jurnal Akuntansi & Keuangan Unja

Dampak Sustainability Reporting dan Environmental Performance Pada Nilai Perusahaan di SRI-KEHATI

Kamaluddin, Nurhadi (Unknown)
Tri W, Auliya (Unknown)
Fajar ES, Ilham (Unknown)



Article Info

Publish Date
16 Feb 2025

Abstract

This study aims to determine the effect of sustainability report and environmental performance disclosure on company value using SRDI, PROPER, and Tobin's Q measurements. This study is a quantitative study using secondary data obtained from the company's annual report and the company's sustainability reporting report. The population in this study are companies listed on the SRI-KEHATI index for the period 2021-2023. The number of samples used in this study is 54 company data. The data analysis technique used is multiple linear regression analysis with the software used for data processing is SPSS version 26. The results of the study the disclosure of the sustainability report has a significant positive effect on the value of the company. While the disclosure of environmental performance does not have a significant effect on the value of the company.

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Journal Info

Abbrev

jaku

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Universitas Jambi (JAKU) merupakan jurnal yang mempublikasikan Tulisan Ilmiah dan hasil penelitian di bidang Akuntansi dari hasil-hasil riset/penelitian yang mencakup analisis statistik, studi kasus maupun penelitian lapangan dari berbagai perspektif. Topik Kajian ...