PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN DAN GROWTH OPPORTUNITY TERHADAP KINERJA LINGKUNGAN DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PESERTA PROPER YANG TERDAFTAR DI BEI PERIODE 2014-2019)
Abstract
This study aims to analyze the effect of firm size, financial performance and growth opportunities on firm value through environmental performance of property participating companies listed on the IDX for the period 2014-2019 and selected based on criteria so that 44 companies were obtained. Secondary data was collected by using the documentation technique by collecting data on company size, ROE, growth opportunity, PROPER and PBV levels during the research period in the annual report published on the IDX. The results showed that company size and financial performance had a significant positive effect on environmental performance, but growth opportunities had no significant positive effect on environmental performance. Financial performance and growth opportunity have a positive and significant effect on firm value, but firm size has a positive but not significant effect on firm value. The indirect effect shows that environmental performance has succeeded in becoming an intervening variable between firm size and firm value, but the financial performance and growth opportunity variables do not have an intervening effect that has a significant effect.
Keywords : Firm value, Firm Size, Firm Peformance, Growth Oppurtunity, Environmental Peformance
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