AKADEMIK: Jurnal Mahasiswa Humanis
Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis

Pengaruh Kinerja Lingkungan, Intensitas Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan

Nadiyah Rohmah (Universitas Pamulang)
Lindawati Lindawati (Universitas Pamulang)



Article Info

Publish Date
01 Sep 2026

Abstract

This study aims to examine the effect of environmental performance, capital intensity, and firm size on firm value. This research employs a quantitative method with a causal associative approach. The population of this study consists of all companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sampling technique was conducted using purposive sampling based on several predetermined criteria, resulting in 18 companies that met the requirements as the research sample. The data used in this study are secondary data obtained from the annual financial reports of the listed companies and the Company Performance Rating Assessment Program in Environmental Management (PROPER) reports issued by the Ministry of Environment and Forestry (KLHK). The data were analyzed using panel data regression with the assistance of EViews 12 software. The results show that, simultaneously, environmental performance, capital intensity, and firm size have a significant effect on firm value. Partially, environmental performance has no significant effect on firm value, while capital intensity has a positive and significant effect on firm value. In contrast, firm size has a negative and significant effect on firm value.

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Journal Info

Abbrev

jmh

Publisher

Subject

Religion Humanities Education Social Sciences

Description

AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun ...