PENGARUH KINERJA LINGKUNGAN, KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019
This study aims to determine the effect of environmental performance, managerial ownership and profitability on the value of mining companies listed on the Indonesia Stock Exchange. The data used are annual reports and financial reports of mining companies listed on the Indonesia Stock Exchange 2015-2019, and following PROPER at the Ministry of Environment. The sample selection used a purposive sampling technique which resulted in a sample of 18 companies, so that the data obtained were 90 observations (18 companies x 5 years). This study uses multiple regression analysis techniques with the SPSS version 22 application. The results of this study indicate that environmental performance has a negative effect on firm value, managerial ownership has no effect on firm value and profitability has a positive effect on firm value. The overall findings of this study support the signal theory. Companies that have increased performance can be a positive signal and become a strategy in an effort to increase corporate value.