Eektivitas Hubungan Antara Kinerja Lingkungan, Pengungkapan Lingkungan dan Nilai Perusahaan

Arum Indrasari Universitas Muhammadiyah Yogyakarta; Eka Andala Suka Universitas Muhammadiyah Yogyakarta

Arum Indrasari STIE Y.A.I
Eka Andala Suka STIE Y.A.I

Keywords: Environmental,, Performance,, Disclosure,, Company Value,, Green Accounting

Abstract

This research aims to explain and analyze the effectiveness of environmental accounting in increasing the value of company,environmental accounting as described by independent environmental performance and environmental disclosure as intervening. The study sample consisted of 93 sample companies following PROPER and listed in BEI for the period 2013-2015. Regression analysis and path analysis used in this research.The result of the research states that the environmental performance and environmental disclosure affect the value of the company. Different result found environmental disclosur relationship to the value of the company, as well as indirect effect between the environmental performance of the enterprise value with environmental disclosure as intervening stating has no significant effect.