Environmental performance, voluntary disclosure, and corporate value

Abstract

This study aims to investigate the effect of environmental performance on corporate value through voluntary disclosure. This study tests all mining companies listed in Indonesia Stock Exchange during 2011-2015. The data analysis method used in this research is path analysis. This study shows the direct influence of environmental performance on company value, and also on voluntary disclosure. However, the indirect influence shows that voluntary disclosure is unable to mediate the relationship between environmental performance and company value.