PERAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN DALAM MEMEDIASI HUBUNGAN ANTARA UKURAN PERUSAHAAN DAN NILAI PERUSAHAA
DOI:
https://doi.org/10.37301/jkaa.v22i1.294Keywords:
Environmental Accounting Disclosure, Company Size, Company ValueAbstract
This study examines the role of environmental accounting disclosure as a mediator between company size and company value in the energy sector on the Indonesia Stock Exchange (IDX) for the 2018-2023 period, using secondary data from 30 companies. Data were analyzed using SMART-PLS 4.0 software. The results show that company size has a negative effect on company value and a positive effect on environmental disclosure. Environmental accounting disclosure has a negative effect on company value and functions as a mediator between size and company value. It is recommended that future researchers expand the research object to improve the results. Because the R Square is still very small, it is hoped that other variables can be added that may influence company value mediated by environmental accounting disclosure.
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