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Abstract Company value is one of the most important indicators to increase the company's competitiveness in the midst of very tight business competition. This study aims to determine the effects of Environmental Cost, Environmental Disclosure, Environmental Performance on Company Value with an  Independent Board of Commissioners as Moderation partially and simultaneously. This research was conducted on the Indonesia Stock Exchange  in 2018-2021. Purposive sampling was used as the sampling method and 14 companies were obtained. Multicollinearity test and heteroscedasticity test were used as the classical assumption test. Eviews 9 software with panel data regression analysis was used to test the hypothesis. Based on the results of the study,  it was found that Environmental Costs have a negative effect on Company Value, Environmental Disclosure has no effects on Company Value, Environmental Performance has no effects on Company Value, Environmental Costs have negative effects on Value Companies with an Independent Board of Commissioners as Moderation, Environmental Disclosure has no effect on Company Value with an Independent Board of Commissioners as Moderation, and Environmental Performance has no effects on Company Value with an Independent Board of Commissioners as Moderation. Downloads Download data is not yet available. Downloads FULL TEXT Published 2023-05-17 How to Cite Hidayat, I., Ismail, T., Taqi, M., & Yulianto , A. S. (2023). The Effects of Environmental Cost, Environmental Disclosure and Environmental Performance on Company Value with an Independent Board of Commissioners as Moderation. International Journal of Energy Economics and Policy, 13(3), 367–373. https://doi.org/10.32479/ijeep.14159 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 13 No. 3 (2023) Section Articles License Submission of an article implies that the work described has not been published previously , that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Most read articles by the same author(s) Muhamad Taqi, Aam Slamet Rusydiana, Nanik Kustiningsih, Irman Firmansyah, Environmental Accounting: A Scientometric using Biblioshiny , International Journal of Energy Economics and Policy: Vol. 11 No. 3 (2021) Nisful Laila, Aam S. Rusydiana, Muhamad Iqbal Irfany, Imron HR, Popon Srisusilawati, Muhamad Taqi, Energy Economics in Islamic Countries: A Bibliometric Review , International Journal of Energy Economics and Policy: Vol. 11 No. 2 (2021) Make a Submission Make a Submission Dergi Kapağı

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