Muhammad Aryadhika Wisesa, - and Arim Nasim, - and Nono Supriatna, - (2025) PENGARUH BIOLOGICAL ASSET DISCLOSURE BERDASARKAN PSAK 241 DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Agrikultur yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023). S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Perusahaan harus memaksimalkan laba dan nilai perusahaan untuk mencapai tujuan utama dan meningkatkan kesejahteraan pemilik. Hal ini memerlukan keterampilan komunikasi serta kapabilitas perusahaan, yang tercermin melalui pengungkapan aset biologis dan kinerja lingkungan. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan aset biologis dan kinerja lingkungan terhadap nilai perusahaan. Penelitian ini menggunakan metode purposive sampling dengan 16 sampel perusahaan agrikultur yang tercatat di Bursa Efek Indonesia selama 2021–2023. Data yang dianalisis merupakan data sekunder yang diperoleh dari laporan keuangan, laporan tahunan perusahaan, dan hasil penilaian PROPER berdasarkan Surat Keputusan Menteri Kementerian Lingkungan Hidup dan Kehutanan. Analisis dilakukan menggunakan regresi data panel yang diolah menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa (1) pengungkapan aset biologis berpengaruh negatif; (2) kinerja lingkungan berpengaruh negatif; (3) pengungkapan aset biologis dan kinerja lingkungan tidak berpengaruh secara simultan. Companies must maximize profits and company value to achieve their main goals and improve owner welfare. This requires communication skills and company capabilities, which are reflected through the disclosure of biological assets and environmental performance. This study aims to determine the effect of biological asset disclosure and environmental performance on company value. This study uses a purposive sampling method with 16 samples of agricultural companies listed on the Indonesia Stock Exchange during 2021–2023. The data analyzed are secondary data obtained from financial reports, company annual reports, and PROPER assessment results based on the Decree of the Minister of Environment and Forestry. The analysis was carried out using panel data regression processed using Eviews 12 software. The results of the study show that (1) biological asset disclosure has a negative effect; (2) environmental performance has a negative effect; (3) biological asset disclosure and environmental performance do not have a simultaneous effect.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=id Sinta ID: 6009264 Sinta ID: 5995836 |
| Uncontrolled Keywords: | Pengungkapan Aset Biologis, Kinerja Lingkungan, Nilai Perusahaan, Perusahaan Agrikultur; Biological Asset Disclosure, Environmental Performance, Firm Value, Agricultural Companies |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Muhammad Aryadhika Wisesa |
| Date Deposited: | 21 Mar 2025 08:10 |
| Last Modified: | 21 Mar 2025 08:10 |
| URI: | http://repository.upi.edu/id/eprint/131858 |
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