Environmental Performance Announcement and Shareholder Value: The Role of Environmental Disclosure

被引：1

作者：

Ifada, Luluk Muhimatul ^{[1
]}

Munawaroh ^{[2
]}

Kartika, Indri ^{[1
]}

Fuad, Khoirul ^{[1
]}

机构：

[1] Univ Islam Sultan Agung, Fac Econ, Dept Accounting, Semarang, Indonesia

[2] Univ Krisnadwipayana, Fac Econ, Bekasi, Indonesia

来源：

COMPLEX, INTELLIGENT AND SOFTWARE INTENSIVE SYSTEMS, CISIS-2021 | 2021年 / 278卷

关键词：

ECONOMIC-PERFORMANCE; FIRM VALUE; MANAGEMENT;

D O I：

10.1007/978-3-030-79725-6_42

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

This study aims to analyze the effect of environmental performance announcements on shareholder value and how environmental disclosures mediate this relationship. The companies studied included 81 companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Researchers determine the sample using purposive sampling, with the criteria 1) manufacturing companies that issue financial reports. 2) manufacturing companies that follow PROPER. 3) manufacturing companies that publish environmental disclosures in Sustainability Reporting. The results showed that the first hypothesis, namely the announcement of environmental performance has a positive effect on environmental disclosure, is accepted. Furthermore, the second hypothesis is that environmental performance announcements have no effect on shareholder value, and the third hypothesis is that environmental disclosure has a positive effect on shareholder value.

引用

页码：426 / 434

页数：9

共 33 条

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