PENGARUH KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studipada Perusahaan Sektor Consumer Goods di Bursa Efek Indonesia Periode 2018-2020)

The main issue of this study was the value of the consumer goods sector company which continues to decline. The aim was to find out and be able to explain the effect of environmental performance and firm size on firm value in the consumer goods sector listed on the Indonesia Stock Exchange for the 2018-2020 period. Environmental performance was measured using the PROPER rating, firm size was measured by the natural logarithm of total assets and firm value was measured using Price to Book Value (PBV). The population in this study were all consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period, 62 companies in total. By using purposive sampling, obtained a sample of 28 companies. This study used secondary data by utilizing PROPER reports and financial data from the official website of the Indonesia Stock Exchange. The data analysis technique used in this study was multiple linear regression analysis. The results showed that partially, environmental performance has no effect on firm value and firm size had a significant effect on firm value. And the test results simultaneously found that environmental performance and firm size jointly affect the value of the company, which was 18.3%.