Insaniah, Nabilatul (2025) Pengaruh Pengungkapan Akuntansi Lingkungan, Kinerja Lingkungan Dan Sustainability Reporting Terhadap Nilai Perusahaan (studi Empiris Pada Perusahaan Energy Yang Terdaftar Di Bursa Efek Indonesia). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to test and analyze the effect of environmental accounting disclosure variables, environmental performance and sustainability reporting on company value in energy companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population in this study was 87 companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research sample was selected using the Slovin Formula so that 47 companies were obtained that met the research criteria during the 2021-2023 period. Data analysis used multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the environmental accounting disclosure and environmental performance variables significantly affect company value. The sustainability reporting variable does not have a significant effect on company value. Simultaneously, the environmental accounting disclosure, environmental performance and sustainability reporting variables have a significant effect on company value.

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