PENGARUH PENGUNGKAPAN INFORMASI LINGKUNGAN DAN RETURN ON ASET (ROA) TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

Ani Fitrotunnisa, NIM.: 18108040067 (2022) PENGARUH PENGUNGKAPAN INFORMASI LINGKUNGAN DAN RETURN ON ASET (ROA) TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Environmental issues in Indonesia have recently become an important topic, especially in current accounting practices. Companies that disclose information disclosure receive a positive response from investors. Positive response by investors can affect return on assets (ROA) and company value. The role of an effective independent board of commissioners can also strengthen the significance of information disclosure and return on assets (ROA) on firm value. The purpose of this study was to determine the effect of environmental information disclosure and return on assets (ROA) on firm value with an independent board of commissioners as a moderating variable. Measurement for the variable disclosure of environmental information uses the global reporting initiative (GRI), return on assets (ROA) to measure financial performance ratios, company value uses the Tobin's Q indicator, and the independent board of commissioners is determined from the total percentage. This research model uses a descriptive research design using a quantitative approach. The population of this study is manufacturing companies in the consumer goods sector for 2011-2021 and uses purposive sampling as the sampling method. This study finds that disclosure of environmental information and return on assets (ROA) positively and significantly affect firm value. In addition, the research results also indicate that the role of an independent board of commissioners moderates or strengthens the relationship between the effect of environmental information disclosure and return on assets (ROA) on firm value.

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