Juniarti, and Florencia, Yolanda and Margalo, Imelda and Santoso, Stephanie Moudy (2019) The Value Relevance of Environmental Responsibility Performance. [UNSPECIFIED]
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Abstract
In Indonesia, research on the value relevance of non-financial information is still very rare, while several studies outside Indonesia also show mixed results. This leaves a challenge to test the value relevance of environmental performance information. This research was conducted in the period of 2010 to 2017, with companies that consistently became PROPER participants for 8 consecutive periods as its research subjects. The result shows that environmental performance information provides additional value relevance, which is indicated by an increase in R squared after entering environmental performance variables
| Item Type: | UNSPECIFIED |
|---|---|
| Uncontrolled Keywords: | Value Relevance, Environmental Performance, Share Price, PROPER |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Accounting Department |
| Depositing User: | Admin |
| Date Deposited: | 23 Aug 2019 00:01 |
| Last Modified: | 30 Sep 2022 13:42 |
| URI: | https://repository.petra.ac.id/id/eprint/18504 |
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