PENGARUH ENVIRONMENTAL COST, ENVIRONMENTAL DISCLOSURE, ENVIRONMENTAL PERFORMANCE TERHADAP COMPANY VALUE DENGAN INDEPENDENT BOARD OF COMMISSIONERS SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index 2021-2024)

The research goals to analyze the impact of environmental cost, environmental disclosure, environmental performance on company value, the Independent Board of Commissioners as a moderating variable. A quantitative method is applied, utilizing panel data regression to analyze secondary data from companies recorded in the Jakarta Islamic Index (JII) from 2021 to 2024. The results show that environmental cost positively impacts company value, while environmental disclosure negatively affects it. Furthermore, IBC significantly moderates the correlation between environmental disclosure and company value. This research concludes that good governance, represented by IBC, enhances the effects of environmental management on corporate valuation. This study offers valuable insights for companies, regulators, investors on integrating sustainability practices and governance to improve long-term company value.