Apakah Pengungkapan Lingkungan, Kinerja Lingkungan, dan Kinerja Keuangan Berdampak terhadap Harga Saham? Bukti dari Emiten di Jakarta Islamic Index

Abstract
Manusia, hewan, maupun tumbuhan sangat bergantung kepada lingkungan hidup. Sudah menjadi kewajiban manusia untuk menjaga kelestarian lingkungan mengingat peran penting lingkungan bagi kehidupan. Dalam proses menjaga kelestarian lingkungan dipengaruhi oleh berbagai faktor yang mendorong maupun menghambat. Salah satu faktor yang menjadi penghambat kelestarian lingkungan adalah aktivitas perusahaan. Tujuan dari pada penelitian ini adalah mengetahui apakah terdapat pengaruh antara pengungkapan lingkungan, kinerja lingkungan, dan kinerja keuangan terhadap harga saham. Variabel independen yang digunakan dalam penelitian ini adalah pengungkapan lingkungan, kinerja lingkungan, dan kinerja keuangan. Sementara variabel dependennya yakni harga saham. Pendekatan yang dipilih dalam penelitian ini adalah kuantitatif dengan menggunakan teknik regresi data panel. Sampel yang digunakan sebanyak 9 emiten terdaftar di Jakarta Islamic Index dan PROPER periode 2015-2019. Hasil penelitian menyatakan bahwasanya pengungkapan lingkungan dan kinerja lingkungan berpengaruh positif tidak signifikan terhadap harga saham. Sedangkan kinerja keuangan berpengaruh positif signifikan terhadap harga saham. Kata Kunci: Pengungkapan lingkungan, Kinerja lingkungan, Kinerja keuangan, Harga saham.   ABSTRACT Humans, animals, and plants are very dependent on the environment. It has become a human obligation to preserve the environment considering the important role of the environment in life. The process of preserving the environment is influenced by various encouraging and inhibiting factors. One of the factors that hinder environmental sustainability is the company's activities. The purpose of this study is to determine whether there is an influence between environmental disclosure, environmental performance, and financial performance on stock prices. The independent variables used in this study are environmental disclosure, environmental performance, and financial performance. While the dependent variable is the stock price. The approach chosen in this study is quantitative using panel data regression techniques. The sample used is 9 companies listed in the Jakarta Islamic Index and PROPER for the 2015-2019 period. The results of the study stated that environmental disclosure and environmental performance had no significant positive effect on stock prices. While financial performance has a significant positive effect on stock prices. Keywords: Environmental disclosures, Environmental performance, Financial performance, Stock prices. DAFTAR PUSTAKA AirVisual. (2019). Kota dengan polusi udara tertinggi dan kualitas udara terburuk di dunia. Retrieved from https://www.iqair.com/id/world-air-quality-ranking Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2005). 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