Krisna: Kumpulan Riset Akuntansi
Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi

PENGARUH GOOD GOVERNANCE DAN PROFITABILITAS TERHADAP TOBIN Q DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI MODERASI

wiwik saraswati (universitas Balikpapan)
Tutik Yuliani (Universitas Balikpapan)
Dimas Rama Pramudia (Universitas Balikpapan)
Tawakkal Chuarajab (Universitas Balikpapan)



Article Info

Publish Date
28 Jan 2024

Abstract

This study aims to examine and analyze the effect of environmental disclosure in mediating the relationship between governance and profitability on corporate value. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2022. The sample used in this study was 540 data. The results of this study show that governance and profitability mechanisms increase company value, meaning that investors tend to see governance mechanisms and profitability as signals in determining investment decisions. Environmental disclosure cannot increase the value of the company, investors do not view and environmental disclosure as an attractive issue and are considered to have no information content. The results of this study also prove that governance and profitability cannot increase corporate value through environmental disclosure. Keywords: environmental disclosure, corporate value, governance mechanism, profitability.

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Journal Info

Abbrev

krisna

Publisher

Subject

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

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...