Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020

Putri, Miranti Kencana (2022) Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine and analyze the effect of environmental performance and environmental costs on firm value with profitability as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research is quantitative, the population in this study are mining sector companies listed on the Indonesia Stock Exchange with purposive sampling technique sampling. The sample used as many as 10 companies. The data analysis technique used is moderated regression analysis. The results of the study can be concluded that environmental performance has no effect on firm value and environmental costs have no effect on firm value. Simultaneously environmental performance and environmental costs have a significant effect on firm value. The moderating analysis of the profitability variable is able to moderate the relationship between environmental performance and firm value and the profitability variable is not able to moderate the relationship between environmental costs and firm value.

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