Environmental Performance: In Efforts to Improve Financial Performance and Firm Value

Triwahyuni Triwahyuni; Azizul Kholis; Indra Maipita; Frans Kristanto

Proceedings of the 7th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2022, 20 September 2022, Medan, North Sumatera Province, Indonesia

Research Article

Environmental Performance: In Efforts to Improve Financial Performance and Firm Value

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@INPROCEEDINGS{10.4108/eai.20-9-2022.2324707,
    author={Triwahyuni  Triwahyuni and Azizul  Kholis and Indra  Maipita and Frans  Kristanto},
    title={Environmental Performance: In Efforts to Improve Financial Performance and Firm Value},
    proceedings={Proceedings of the 7th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2022, 20 September 2022, Medan, North Sumatera Province, Indonesia},
    publisher={EAI},
    proceedings_a={AISTEEL},
    year={2022},
    month={12},
    keywords={environmental performance financial performance firm value},
    doi={10.4108/eai.20-9-2022.2324707}
}

Triwahyuni Triwahyuni
Azizul Kholis
Indra Maipita
Frans Kristanto
Year: 2022
Environmental Performance: In Efforts to Improve Financial Performance and Firm Value
AISTEEL
EAI
DOI: 10.4108/eai.20-9-2022.2324707

Triwahyuni Triwahyuni¹^,*, Azizul Kholis¹, Indra Maipita¹, Frans Kristanto²

1: Accounting, Postgraduate School, Universitas Negeri Medan, Indonesia
2: Master of Business Administration, University of Diponegoro, Semarang, Indonesia

*Contact email: twahyuni2307@gmail.com

Abstract

This study examines the effect of environmental Performance on firm value through the company's financial Performance. The sample in this study is companies that follow Proper from the Ministry of Environment and Forestry of the Republic of Indonesia and have been listed on the Indonesia Stock Exchange. The analytical method used in this research is path analysis. The study's results found that environmental Performance significantly influences financial Performance and firm value. Financial Performance can mediate the effect of environmental Performance on firm value.

Keywords: environmental performance financial performance firm value

Published: 2022-12-06
Publisher: EAI

: http://dx.doi.org/10.4108/eai.20-9-2022.2324707