The Effect of Accounting Disclosure and Environmental Performance, Company Size and Corporate Social Responsibility Disclosure on the Value of Mining Companies Listed on the Indonesia Stock Exchange 2015-2019

Abstract

This study analyzes the effect of environmental accounting disclosure, environmental performance disclosure, company size, and corporate social responsibility disclosure on firm value in mining companies listed on the IDX. This study uses an associative clause design. This research's population and sample are mining companies that publish annual reports and sustainability reports during 2015-2019, totaling 18 mining companies using the purposive sampling method. The number of analysis units used is 90. This study's type of data is secondary data obtained from the IDX website, namely www.idx.co.id. The data analysis technique uses multiple linear regression analysis using the eViews 10 application program. This study indicates that simultaneously environmental accounting disclosure, environmental performance disclosure, company size, and corporate social responsibility disclosure of firm value. However, partially, environmental accounting disclosure has a positive and insignificant effect on firm value, environmental performance disclosure has a negative and insignificant effect on firm value, firm size has no significant positive effect on firm value, and disclosure of corporate social responsibility has a negative but significant effect on firm value. Keywords: Firm Value, Environmental Accounting Disclosure, Environmental Performance Disclosure, Company Size, Corporate Social Responsibility Disclosure.