Pengaruh Pengungkapan Informasi Lingkungan terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi

Abstract

• This study aims to exemine the impact of environmental information disclosure on firm value with firm size as moderating varioable. Companies in the basic materials sector that were listed on the Indonesia Stock Exchange between 2020 and 2022 were the objects of this study.Using a research sample of 44 companies, the purposive sampling method was employed in the sampling process.The Moderated Regression Analysis method was used in this study. The results of this study indicate that environmental information disclosure has no effect on firm value and firm size has no moderating effect on relationship between environmental information disclosure and firm value.