ANALISIS PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN

This study aims to empirically examine the relation between financial performance, environmental disclosure and firm value. The independent variables in this study are NPL, LDR, GCG, ROA, CAR and environmental disclosure. The dependent variable used in this research is Tobin’s Q. This study uses secondary data from financial statements of bank companies listed on Indonesia Stock Exchange in 2013-2017. The sampling method used is purposive sampling and the number of sample is 75 banks. This research using multiple regression analysis.The result of this study shows that GCG and ROA has positive effect on Tobin’s Q, LDR has negative effect on Tobin’Q, NPL, CAR and environmental disclosure has no significant effect on Tobin’s Q.

[1]  Tri Gunarsih,et al.  RGEC, Sustainability Reporting, and Financial Performance: A Study in Listed Banks in IDX 2013-2017 , 2019, KnE Social Sciences.

[2]  Erlina,et al.  FACTORS AFFECTING FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES IN BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE , 2019 .

[3]  M. Taylor,et al.  A study of the relationships among environmental performance, environmental disclosure, and financial performance , 2018 .

[4]  L. Koh,et al.  The impact of environmental, social, and governance disclosure on firm value: The role of CEO power , 2017 .

[5]  Sukhdev Singh,et al.  Empirical study on determinants of environmental disclosure: Approach of selected conglomerates , 2017 .

[6]  Wardoyo,et al.  Dampak Implementasi Rgec Terhadap Nilai Perusahaan Yang Go Public Di Bursa Efek Indonesia , 2017 .

[7]  Made Mertha,et al.  PENERAPAN REGULASI BANK TERKAIT PENILAIAN RGEC DAN DAMPAKNYA PADA NILAI PERUSAHAAN PERBANKAN , 2017 .

[8]  Muhammad Saifi,et al.  ANALISIS PENGGUNAAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, CAPITAL) UNTUK MENGETAHUI TINGKAT KESEHATAN BANK (Studi Pada Bank Umum Yang Terdaftar Di BEI Periode 2012-2014) , 2016 .

[9]  Dikdik Tandika,et al.  PENGARUH KINERJA KEUANGAN PERBANKAN TERHADAP NILAI PERUSAHAAN DENGAN METODE TOBIN’S Q PADA PERUSAHAAN PERBANKAN YANG LISTING DI KOMPAS 100 , 2015 .

[10]  G. Iatridis.  Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance , 2013 .

[11]  H. Imam Ghozali,et al.  Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 , 2013 .

[12]  Irham Fahmi,et al.  Analisis laporan keuangan , 2011 .

[13]  B. Scholtens,et al.  Finance as a Driver of Corporate Social Responsibility , 2006 .

[14]  Stefan Schmid,et al.  The Stakeholder Theory , 2006 .

[15]  Marlene Plumlee,et al.  A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital , 2002 .