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The Impact of ownership structure towards environmental disclosure, profitability and firm value in Indonesia manufacturing companies

To explain more deeply the manifestation of firm ownership structure among Indonesian manufacturing industry. This paper highlights the empirical evidence on the correlation of ownership structure (OS), environmental disclosure (EDI), profitability (PROFIT) and firm value (FV). Global Reporting Initiative (GRI) measuring method is used as a basis for evaluating the environmental disclosure information as it provides more transparency to the rating. The profitability seizes accounting-based measurements, and firm value captures the market-based measures. 31 Indonesian listed firms in the manufacturing sector are employed as the sample, with observation years from 2016 until 2018. By conducting Partial Least Square (PLS) analysis, it is revealed that ownership structure positively affects environmental disclosure, firm value and negatively influence profitability. In the future, environmental exposure has positively correlated with profitability and firm value. The empirical result suggests that other than profitability, environmental exposure serves as a factor in affecting the firm value of enterprises.

Creator(s)
  • (32415139) DEA JOVITA HARTANTO
Contributor(s)
  • Josua Tarigan → Advisor 1
  • Saarce Elsye Hatane → Examination Committee 1
  • Diah Dharmayanti → Examination Committee 2
Publisher
Universitas Kristen Petra; 2019
Language
English
Category
s1 – Undergraduate Thesis
Sub Category
Skripsi/Undergraduate Thesis
Source
Skripsi No. 32011350/AKT/2019; Dea Jovita Hartanto (32415139)
Subject(s)
  • ACCOUNTING
  • CORPORATE-FINANCE
  • MANUFACTURING INDUSTRIES--ACCOUNTING
  • ENVIRONMENTAL AUDITING
  • PROFIT--ACOUNTING
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