TATA KELOLA PERUSAHAAN, PERTANGGUNGJAWABAN LINGKUNGAN, DAN NILAI PERUSAHAAN STUDI KASUS DI SEKTOR MANUFAKTUR DAN PERTAMBANGAN INDONESIA

Authors

  • Rintan Nuzul Ainy Universitas Ahmad Dahlan

DOI:

https://doi.org/10.12928/optimum.v6i1.7833

Keywords:

Corporate Governance, Environmental Responsibility, Firm Value

Abstract

This study examines the relationship of corporate governance, environmental
responsibility, and fi rm value in Indonesia. This study extends the literature by considers the role of environmental responsibility in the indirect relationship of corporate governance and fi rm value. The environmental responsibility data index is calculated by doing a content analysis of company’s annual and sustainability report of 2013. The other data is obtained from OSIRIS database and Bursa Efek Indonesia.
The result shows that voluntary activities such environmental responsibility
effects the fi rm value. This study shows that there is no indirect relationship between corporate governance, environmental responsibility, and fi rm value in Indonesia.

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Published

2016-03-01

Issue

Section

Articles