Determinant Factors Effect Environmental Disclosure and Firm Value at Mining Companies listed Indonesia Stock Exchange

Fuadah, Luk Luk; Dewi, Kencana; Arisman, Anton

doi:10.1051/e3sconf/20186803015

Cited by 4 publications

(6 citation statements)

References 21 publications

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“…Firms those are consistently able to implement good environmental management can have a positive impact on share prices and create a higher value of the company. This study supports previous research conducted by Plumlee et al (2015), Fuadah et al (2018), Daromes & Kawilarang (2020), and do not support Utami (2019) that environmental disclosure has not to effect on firm value.…”

Section: Resultscontrasting

confidence: 68%

“…Plumlee et al (2015) provide evidence that the quality of environmental disclosure affects the level of firm value. Other research states that environmental disclosure and firm value show a positive relationship (Fuadah et al, 2018) and (Daromes & Kawilarang, 2020). H2: The environmental disclosure is positively related to the level of firm value.…”

Section: Environmental Disclosure and Firm Valuementioning

confidence: 94%

“…Although environmental disclosure is currently still voluntary, environmental information is expected to increase the value of the companies. Plumlee, Brown, Hayes, & ScottMarshall (2015), Fuadah, Dewi, & Arisman (2018), and Daromes & Kawilarang (2020) proves that good environmental disclosure can increase firm value, while Utami (2019) shows that environmental disclosures are not related to firm's value.…”

Section: Introductionmentioning

confidence: 99%

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Determinants of Firm Value in Indonesia: Financial Factors or Non Finan-cial Factors?

Pujiati¹,

Averina²

2022

IJMABER

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Firm value plays an important role for public companies because it can affect investor perceptions. The company is always trying to improve the quality of the company to be able to compete in the capital market to attract investors. The success of the company can only be achieved through good company management, improving company performance, so that in the end it can increase company value. This study aims to examine the factors that affect firm value in Indonesia. The factors used in this study are corporate social responsibility, environmental disclosure, ownership concentration, and earnings quality. The research sample is manufacturing companies on The Indonesia Stock Exchange with a research period of 2017-2019. The research sample consists of 127 observations. Data were analyzed using linear regression. The results of this study show that corporate social responsibility, environmental disclosure, and ownership concentration affected firm value, while earnings quality did not affect a firm's value in Indonesia. This study implies that non-financial factors determine to firm's value more than financial factors.

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Section: Resultscontrasting

confidence: 68%

Section: Environmental Disclosure and Firm Valuementioning

confidence: 94%

Section: Introductionmentioning

confidence: 99%

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Determinants of Firm Value in Indonesia: Financial Factors or Non Finan-cial Factors?

Pujiati¹,

Averina²

2022

IJMABER

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“…Through extensive research, it has been observed that board composition influences a company's financial performance but whether it impacts a firm's sustainable performance still remains unexplored. Higher diversity on the composition of the board and separation between chair and CEO roles reflects higher sustainable performance (Fuadah et al, 2018; Naciti, 2019). With stringent regulatory reforms on the corporate governance front, top management's decision to appoint CSE (Corporate Sustainability Executives) has caught the attention of research scholars.…”

Section: Evolution Of Research Themes Using Couplingmentioning

confidence: 99%

Evolving alliance between corporate environmental performance and financial performance: A bibliometric analysis and systematic literature review

Chowdhury

Dasgupta

Choudhury

et al. 2023

Business and Society Review

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This study aims to overview the existing literature, knowledge framework, and intellectual structure mapping in the field of corporate environmental performance (CEP) and corporate financial performance (CFP) by employing a bibliometric analysis approach to selected 311 papers sourced from the Scopus database between 1994 and 2022. It presents the publication growth, influential sources, productive authors, and collaboration index of countries using Biblioshiny software. Stringent regulatory regime and stakeholders' pressure followed by a growing trend of publication motivated us to comprehend the evolving facets of the relationship using co‐citation analysis followed by a systematic literature review using coupling analysis which identified five research themes as CEP–CFP relationships—facets, strategies and dimensions, and methodological choices during the initial phase of 1994–2014; and green innovation and corporate sustainability practices, environmental disclosure and environmental responsibility, and green development behavior and practices during 2015–2022. From the insights congregated from research themes, the study discusses prominent developments and provides future research directions to further enrich the field of CEP and CFP. Our findings provide various global regulatory frameworks, government, policymakers, and firm managers the need to explore the dynamic factors while formulating the strategic environmental policy and how it contributes to the financial performance of the firms.

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“…As concerns disclosure, while some studies state that the presence of female directors negatively influences sustainability disclosure (e.g. Fuadah et al, 2018) or does not impact on it (e.g. Dyduch & Krasodomska, 2017;Khan, 2010;Mousa et al, 2018), other studies find positive effects on disclosure (e.g.…”

Section: Introductionmentioning

confidence: 99%

Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda

2021

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This article aims to review and systematize prior works that investigate how the presence of women in top echelon positions of firms affects sustainability and to create an agenda to guide future research in this promising area. In contrast to previous reviews, ours examines how women in top echelon positions affect sustainability by distinguishing both the position women held in the firm (i.e. Board of Directors—BoD, top management team, CEO and relevant committees) and the specific elements of sustainability (i.e. activity, performance, and disclosure). Our structured systematic review resulted in 187 publications retrieved from Web of Science and Scopus and revealed that the presence of women in top echelon positions is associated with greater engagement in social and environmental projects. Their presence also positively influences the environmental and social performance and increases the level, quality, and transparency of sustainability disclosure. Furthermore, the presence of women in top echelon positions and the implementation of sustainable activities improve both the firm financial performance and value. However, conflicting results have also emerged. On the basis of these findings, research gaps and future research agenda are identified and presented.

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Determinant Factors Effect Environmental Disclosure and Firm Value at Mining Companies listed Indonesia Stock Exchange

Cited by 4 publications

References 21 publications

Determinants of Firm Value in Indonesia: Financial Factors or Non Finan-cial Factors?

Determinants of Firm Value in Indonesia: Financial Factors or Non Finan-cial Factors?

Evolving alliance between corporate environmental performance and financial performance: A bibliometric analysis and systematic literature review

Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda

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