Environmental Performance and Environmental Disclosure in Mining Companies and Agricultural Companies
نویسندگان
چکیده
Perusahaan dalam menjalankan operasinya tentunya memiliki dampak terhadap lingkungan. Oleh karena itu, perusahaan harus ikut serta menjaga Tujuan dari penelitian ini adalah untuk menguji kinerja lingkungan dan pengungkapan memediasi profitabilitas nilai perusahaan. pertambangan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 hingga 2020 menjadi sampel ini. Pemantauan sebagaimana diukur oleh Global Reporting Initiative. Program Peringkat Kinerja Pengelolaan Lingkungan (PROPER) digunakan mengukur Data sekunder data diperoleh website resmi BEI Metode analisis metode Partial Least Square (PLS) dengan menggunakan WarpPLS 8.0. Penelitian memberikan hasil bahwa berpengaruh positif perusahaan, Hasil lainnya, tidak dapat pengaruh Kata Kunci: Nilai Perusahaan, Lingkungan, Profitabilitas, Pengungkapan JATAM
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ژورنال
عنوان ژورنال: Jurnal Akuntansi
سال: 2023
ISSN: ['2716-3849']
DOI: https://doi.org/10.28932/jam.v15i1.6051