Paper Title
The Impact of Environmental Performance, Disclosure and Corporate Value of Listed Company in Indonesia

Abstract
The topic of corporate social responsibility in particular with regard to corporate responsibility for the environment relating to environmental performance and disclosure has not been much discussed in Indonesia, where it only developed rapidly and was widely discussed after the government passed Law No. 40 of 2007 concerning Limited Liability Companies. When compared with other Asian countries, its implementation in Indonesia is still very low, ranking last among fellow Asian countries Southeast (Chappel & Moon, 2005). The reasons are still much discussed because the inconsistency of the results of research on the relationship between environmental performance and environmental disclosure with corporate value. Financial accounting standards in Indonesia do not require all companies to disclose social information, but non-financial reporting has been accommodated in PSAK (Statement of Financial Accounting Standards). The strengths and novelty of this study compared to other studies is the association of environmental performance and environmental disclosure with corporate value. Likewise internationally, the lack of evidence of studies on environmental performance and environmental disclosure related to the corporate value . So the chances are great that the results of this study will be useful and contribute towards academics, government and capital market issuers. The study population is all companies listed on the Stock Exchange Indonesia. In accordance with IDX Fact Book 2018, there are 476 companies registered. The target population of the study was taken based on the completeness of the data needed for analysis. The final target population is in accordance with the criteria stipulated were 71 companies. The research hypothesis was tested using multiple regression methods and MRA (moderate regression analysis). MRA is a form of regression that is hierarchically designed to determine the relationship between two variables. By using the SMART Partial Least Square software the results of data analysis concluded that a) environmental performance has an effect on corporate value, b) environmental disclosure has no effect on corporate value, It related to the concept of three basic principles (triple bottom lines = TBL), the results of the study also concluded that CSR activities in the target population companies are more focused on aspects of profit and people, while aspects of the planet received less attention. Keywords - Environmental Performance,Environmental Disclosure Corporate Value.