Sopiyan, Mohammad (2014) ENVIRONMENTAL DISCLOSURE, CORPORATE GOVERNANCE, dan NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011 – 2013 ). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Environmental Disclosure, Corporate Governance, dan Nilai Perusahaan.pdf - Published Version Restricted to Registered users only until 2014. Download (18MB) |
Abstract
The purpose of this research is to know the influence of environmental disclosure on firm value. Secondly, determine whether corporate governance moderating the relationship between the environmental disclosure with the firm value. The samples is done by using purposive sampling method, namely the sampling method of using techniques consideration and definite limits so that the sample chosen relevant to research objectives. The number of samples obtained as many as 28 companies listed on the Indonesia Stock Exchange. Data analyzed by descriptive analysis and multiple regression analysis. The analysis shows that environmental disclosure is significantly positive effect on firm value. This means that the better implementation of environmental disclosure by the company will increase the firm value. Secondly, coporate governence proved unable to moderating the relationship between environmental disclosure and firm value, because corporate governance is not siginificant impact on relations between the environmental disclosure and firm value. Keywords: Environmental Disclosure, Firm Value, Corporate Governance, Moderate, and Manufacturing Company.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Abstrak Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh environmental disclosure terhadap nilai perusahaan. Kedua, mengetahui apakah corporate governance memoderasi hubungan antara environmental disclosure dengan nilai perusahaan. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, yaitu teknik sampling dengan menggunakan pertimbangan dan batasan tertentu sehingga sampel yang dipilih relevan dengan tujuan penelitian. Jumlah sampel yang diperoleh sebanyak 28 perusahaan yang terdaftar di Bursa Efek Indonesia. Data dianalisis dengan analisis deskriptif dan analisis regresi berganda. Hasil analisis menunjukkan bahwa environmental disclosure secara signifikan berpengaruh positif terhadap nilai perusahaan. Hal ini berarti semakin baik penerapan environmental disclosure oleh perusahaan maka nilai perusahaan akan semakin meningkat. Kedua, coporate governence terbukti tidak dapat memoderasi hubungan antara environmental disclosure dan nilai perusahaan karena corporate governance tidak siginifikan berpengaruh terhadap hubungan antara environmental disclosure dan nilai perusahaan. Kata Kunci: Environmental Disclosure, Nilai perusahaan, Corporate Governance, Moderasi, dan Perusahaan Manufaktur. | |||||||||
| Uncontrolled Keywords: | Kata Kunci: Environmental Disclosure, Nilai perusahaan, Corporate Governance, Moderasi, dan Perusahaan Manufaktur. Keywords: Environmental Disclosure, Firm Value, Corporate Governance, Moderate, and Manufacturing Company. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 25 Oct 2021 06:08 | |||||||||
| Last Modified: | 25 Oct 2021 06:08 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2214 |
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