The Effect of Environmental Disclosure, Environmental Cost, and Profitability on Firm Value

The company has an important role in maintaining environmental sustainability in order to create a balance and every implementation of its activities is not only aimed at seeking profit. The company's ethical behavior can be seen from the company's concern for the environment. Disclosure of corporate responsibility for environmental sustainability is currently an important issue and can be used as an indication of company transparency in presenting the company's annual report. The purpose of this study is to analyze the effect of environmental disclosure, environmental cost, and profitability on firm value. The research samples are public companies of real estate and property industry listed on the Indonesia Stock Exchange. The criteria for determining the sample using purposive sampling method. The analytical tool used is multiple linear regression. The research result is environmental disclosure, environmental cost, and profitability simultaneously affect to the firm value of the real estate and property industry.