ANALISIS PENGARUH KINERJA LINGKUNGAN TERHADAP SHAREHOLDER VALUE PADA MASA PANDEMI COVID-19

  • Ayu Dwiny Octary Fakultas Ekonomi dan Bisnis, Universitas Lampung
  • Syaharani Noer Fathia Fakultas Ekonomi dan Bisnis, Universitas Lampung
  • Rona Majidah Fakultas Ekonomi dan Bisnis, Universitas Lampung
Keywords: environmental performance, environmental disclosure, shareholder value, pandemi COVID-19

Abstract

Studi ini bertujuan untuk mengukur keberpengaruhan apakah pengungkapan sukarela dan kinerja lingkungan dapat mempengaruhi shareholder value. Peningkatan kinerja lingkungan diharapkan dapat memberikan akses pada pasar-pasar baru (Jacobs et al., 2010), terutama di masa krisis ekonomi dampak pandemi COVID-19. Kinerja pengelolaan lingkungan perusahaan diharapkan dapat menjadi informasi tambahan yang positif sehingga mempengaruhi shareholder value untuk menggairahkan pasar modal di masa pandemi COVID-19. Kinerja lingkungan perusahaan terhadap shareholder value berkembang menjadi daya tarik bagi para peneliti beberapa tahun belakang dan semakin berkembang dari tahun ke tahun (Banerjee et al., 2019). Sayangnya, penelitian terdahuli hanya menguji hubungan tersebut dalam kondisi perekonomian normal. Maka dari itu, peneliti bermaksud untuk menelaah apakah dampak kinerja lingkungan terhadap penilaian investor di masa krisis ekonomi dampak pandemi COVID-19 di Indonesia.

Kinerja lingkungan pada penelitian ini diproksikan menggunakan dua ukuran dari pihak manajemen (internal) yaitu informasi laporan keberlanjutan(sustainability report) dan pihak independen eksternal yaitu peringkat PROPER kinerja lingkungan perusahaan. Shareholder value yang merupakan variabel dependen yang dibangun dalam studi penelitian ini menggunakan pengukuran Tobin’s Q.

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Published
2024-07-30
How to Cite
Octary, A., Fathia, S., & Majidah, R. (2024, July 30). ANALISIS PENGARUH KINERJA LINGKUNGAN TERHADAP SHAREHOLDER VALUE PADA MASA PANDEMI COVID-19. Jurnal Akuntansi Dan Keuangan (JAK), 29(2), 156-165. https://doi.org/https://doi.org/10.23960/jak.v29i2.2050