THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON COMPANY’S VALUE

SHEILA, KHAIRANA ALANDRI (2015) THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON COMPANY’S VALUE. Diploma thesis, Universitas Andalas.

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Abstract

According Siallagan & Machfoedz (2006), the low earnings profit quality will make a mistake in making a decision for the user such as investors and creditors, so that the value of the company will be reduced. This statement supports that the better the financial performance of a company, the higher the value of the company. In this case measuring the performance of companies, investors is usually looking at the financial performance as reflected in the ratio of the company. This research motivate by a wide range of similar result, which is conducted by previous researchers and differences relationship between environmental disclosure and environmental performance to the performance of the company. Prospective investors will be more interested to invest in companies with high profitability and good environmental disclosure, so that it can be expected to increase corporate value (stock price high). Investors will not be interested in a company if they have low corporate profitability even though the company's environmental performance and disclosure is good, because the main goal for the investor is looking for profit.

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Ms Dian Budiarti
Date Deposited: 07 Aug 2016 04:33
Last Modified: 07 Aug 2016 04:33
URI: http://scholar.unand.ac.id/id/eprint/14380

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