Main Article Content

Abstract

The company's goal is not only to seek profit but needs to pay attention to non-financial, namely environmental responsibility. The company's environmental management also plays a role in determining its value, so it is necessary to test environmental management in terms of environmental information disclosure, environmental performance achievements, and the number of environmental costs. Therefore this study aims to examine the environmental management of 100 non-cyclical consumer sector companies listed on the IDX in 2016-2020 using a purposive data collection method, and data analysis using multiple linear regression with a significance of 5%. The results of this study indicate that companies that manage the environment receive support from stakeholders, as evidenced by the disclosure of environmental information and environmental performance that can increase company value, even though environmental costs reduce company value, stakeholders support company policies because companies comply with government regulations and can maintain reputation and ethics.

Article Details

How to Cite
Tri Siwi Nugrahani, & Wiyasto Dwi Handono. (2023). Determinants of firm value: the role of environmental management disclosure practices. Proceeding International Conference on Accounting and Finance, 1, 230–240. Retrieved from https://journal.uii.ac.id/inCAF/article/view/27681