E-JURNAL AKUNTANSI
Vol 24 No 3 (2018)

Pengaruh Kinerja Lingkungan dan Komponen Good Corporate Governance pada Nilai Perusahaan yang Terdaftar di BEI

I Gusti Ayu Agung Dewi Kurnia Uthami (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
I Wayan Pradnyantha Wirasedana (Fakultas Ekonomi dan Bisnis, Universitas Udayana)



Article Info

Publish Date
06 Aug 2018

Abstract

Corporate value is the condition achieved by the company as a form of trust from the community towards the company. Companies in their development and maximization should take into account their environmental responsibilities and corporate governance. The purpose of this research is to examine the effect of environmental performance and the componenets of good corporate governance on the corporate value. The sample in this research is 43 companies listed in the Indonesian Stock Exchange (IDX) and is selected using the purposive sampling method. Environmental performance is measured utilizing PROPER, while the components of good corporate governance are measured through managerial ownership, institutional ownership, audit committee and the board of independent commissionaires. Data collection is conducted using the documentation method. The data analysis technique utilized is the multiple linear regression analysis technique. The research result shows that managerial ownership, institutional ownership, and audit committee do not influence corporate value. While environmental performance and the board of independent commissionaires have a positive effect on the corporate value. Keywords: environmental performance, good corporate governance, corporate value

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...