Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Batu Bara Yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024

Lusi Safitri; Gardina Nuha; Ibna Afroh

doi:10.53697/emak.v6i3.2758

Authors

Lusi Safitri Universitas Muhammadiyah Jember
Gardina Aulin Nuha Universitas Muhammadiyah Jember
Ibna Kamilia Fiel Afroh Universitas Muhammadiyah Jember

DOI:

https://doi.org/10.53697/emak.v6i3.2758

Keywords:

Kinerja Lingkungan, Nilai Perusahaan, CSR, Tobin’s Q, Perusahaan Pertambangan Batu Bara

Abstract

Penelitian ini bertujuan untuk menilai pengaruh kinerja lingkungan terhadap nilai perusahaan yang ada di sektor pertambangan batu bara yang tercatat di Bursa Efek Indonesia (BEI) untuk tahun 2022 hingga 2024. Pengukuran kinerja lingkungan dilakukan menggunakan indikator Perusahaan mengungkapkan tanggung jawab sosialnya dengan mengikuti standar GRI G4, sedangkan nilai perusahaan diukur menggunakan rasio Tobin’s Q. Penelitian ini menerapkan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diambil dari laporan tahunan perusahaan. Sampel penelitian mencakup 14 perusahaan yang dipilih menggunakan metode purposive sampling. Berdasarkan hasil analisis regresi linier sederhana, ditemukan bahwa kinerja lingkungan berpengaruh positif secara signifikan terhadap nilai perusahaan. Ini berarti bahwa peningkatan dalam pengungkapan dan pengelolaan lingkungan oleh perusahaan akan berpengaruh baik terhadap pandangan pasar mengenai nilai perusahaan tersebut. Temuan ini mendukung teori stakeholder dan menegaskan bahwa kinerja lingkungan dapat berfungsi sebagai strategi jangka panjang untuk meningkatkan nilai perusahaan.

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