Disclosure of environmental accounting, institutional ownership, and corporate social responsibility on company value moderated by financial performance

Permatasari, Ditya (2024) Disclosure of environmental accounting, institutional ownership, and corporate social responsibility on company value moderated by financial performance. Iqtishoduna: Jurnal Ekonomi dan Bisnis Islam, 20 (2). pp. 158-174. ISSN 2614-3437

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Abstract

This study aims to find out that the disclosure of environmental
accounting, institutional ownership, and Corporate Social Responsibility moderated
by financial performance has an effect on the company's value. The population in this
study is mining sector companies listed on the Indonesia Stock Exchange from 2019
to 2022. This study uses a quantitative approach, using multiple linear regression
analysis techniques and Moderated Analysis Regression. The results of this study
show that the disclosure of environmental accounting and institutional ownership
has an influence on company value while corporate social responsibility has no effect on company value. This research will provide insight into the function of corporate governance in companies, especially in environmental cost management, the importance of institutional ownership percentages and corporate social
responsibility in increasing company value.

Item Type:	Journal Article
Keywords:	corporate value; corporate performance; Disclosure of environmental accountings; institutional ownership; csr
Subjects:	14 ECONOMICS > 1499 Other Economics > 149999 Economics not elsewhere classified
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Ditya Permatasari Subandi
Date Deposited:	04 Nov 2024 14:14

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