Abstract

This study aims to analyze the effect of quality disclosure and environmental performance on the value of companies in manufacturing and mining companies using the GRI G4 sustainability reporting guidelines. The sample in this study were 8 companies selected using purposive sampling technique. The research method used is quantitative with explanatory methods. The analysis technique used is using multiple linear regression analysis. The results of the study indicate that the variable quality of disclosure and environmental performance has no influence on the value of the company. Both variables show a significance value greater than 0.05 with a confident level of 95%.