Pengaruh Green Innovation Terhadap Firm Value Dengan Environmental Management Accounting Sebagai Variabel Intervening (original) (raw)
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Jurnal Akuntansi Trisakti (e-journal), 2022
The purpose of this study was to examine the effect of implementing green accounting and environmental performance on financial performance using corporate governance as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This study uses multiple regression analysis using the SPSS 25 program. The sample selection uses a purposive sampling method which produces 18 companies that are worth observing and researching. Based on the analysis results show that, green accounting has a positive impact on financial performance, environmental performance has a positive impact on financial performance, corporate governance strengthens green accounting on financial performance, and corporate governance strengthens environmental performance on financial performance. The implication of the research is to develop literature on legitimacy and stakeholder theory and provide advice to companies, investors about the usefulness of implementing green accounting, environmental performance which is supported by the existence of corporate governance in improving financial performance for company sustainability.
Pengaruh Green Accounting Terhadap Kinerja Perusahaan
RELEVAN : Jurnal Riset Akuntansi, 2022
Penelitian ini bertujuan untuk menganalisis pengaruh dari penerapan Green Accounting terhadap Kinerja Keuangan Perusahaan. Penelitian ini menggunakan metode kualitatif deskriptif. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan dan industri kimia di BEI pada tahun 2017-2020 yang terdaftar di Bursa Efek Indonesia, menerbitkan laporan keuangan dan terdaftar pada proper kementrian lingkungan hidup. Variabel dependen pada penelitian ini adalah Kinerja Perusahaan yang diproksikan oleh ROA (Return On Asset). Kinerja Lingkungan (X1) dan Pengungkapan Lingkungan (X2) sebagai variabel independen. Proksi yang digunakan untuk mengukur kinerja lingkungan menggunakan Proper yang dikeluarkan oleh Kementerian Lingkungan Hidup dan Kehutanan. Pengungkapan lingkungan dengan melihat komponen biaya lingkungan dalam laporan annual report. Hasilnya menunjukan Kinerja Lingkungan (KL) tidak berpengaruh terhadap Kinerja Perusahaan. Variabel Pengungkapan Lingkungan (PL) berpengaruh terhadap Kinerja Perusahaan.
Media Mahardhika, 2022
This study aims to test Green Innovation and Financial Performance on Competitive Advantage and Firm Value in manufacturing companies. This study uses secondary data, where secondary data is data obtained from the annual financial statements listed on the IDX during the 2015-2020 period. The sample in this study were 37 companies. In this study using purposive sampling method and in analyzing data using the WarpPLS 6.0 application. The results of the analysis show that Green Innovation has a positive and significant effect on Competitive Advantage. Meanwhile, Green Innovation has no effect on company value. Green Innovation has a positive and significant effect on financial performance. Meanwhile, Competitive Advantage has a negative and significant effect on financial performance. And financial performance has a positive and significant effect on firm value.
Meningkatkan Nilai Perusahaan Melalui Green Innovation Dan Eco-Effisiensi
2020
Kondisi bumi dan lingkungan yang semakin memburuk saat ini menjadi salah satu dasar penilaian utama para pemangku kepentingan dalam mengambil keputusan. Sebuah perusahaan diharapkan memiliki peran dan partisipasi terhadap perbaikan lingkungan. Tujuan penelitian ini adalah untuk mengetahui pengaruh green innovation dan eco-efficiency terhadap nilai perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Data penelitian didapat dari laporan tahunan, laporan keberlanjutan dari website perusahaan atau situs Bursa Efek Indonesia. Sampel yang digunakan adalah 45 perusahaan yang memenuhi kriteria dan terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengujian hipotesis pada penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa Green innovation berpengaruh positif terhadap Eco-efficiency, Eco efficiency berpengaruh positif terhadap nilai perusahaan,...
Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan
Jurnal Riset Akuntansi dan Keuangan
The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green...
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There are still many cases of environmental pollution. One of them is a coal mining company, showing a lack of company awareness regarding the importance of preserving the environment. Companies that pay attention to every aspect of their activities will affect the value of the company. The greater the company's value, the greater its profitability. Green accounting is considered one of the solutions to existing problems. The purpose of this study is to find out and analyze whether the application of green accounting has a significant effect on firm value and whether profitability is able to moderate the relationship between the application of green accounting and firm value. The data used is secondary data. The population of this study are coal mining subsector companies listed on the Indonesia Stock Exchange for the 2019–2021 period. The research sample was determined using a purposive sampling technique, and data was obtained from 12 companies. The analysis technique used mod...
BISMA: Jurnal Bisnis dan Manajemen
The purpose of this study was to analyze the effect of green accounting on firm size and corporate social responsibility, the effect of dividend payout ratio on firm size and corporate social responsibility, and the role of corporate social responsibility in mediating the effect of green accounting and dividend payout ratio on firm size. The sample used in this study was the branch offices of Bank Muamalat in East Java that selected using a purposive sampling technique. The data analysis method used was path analysis. The results of this study showed that green accounting has a significant positive effect on firm size. However, it had a negative significant effect on corporate social responsibility. The dividend payout ratio had a significant positive effect on firm size and corporate social responsibility. Corporate social responsibility mediated the effect of green accounting and dividend payout ratio on firm size. These results indicated that as more companies performing green ac...
E-Jurnal Akuntansi, 2020
The purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The data used are secondary data in the form of environmental cost, return on equity, CSR Index, and Tobins'Q. The data is obtained from the Indonesia Stock Exchange website and related company websites. The results of this study indicate that the effect on green accounting has a positive effect on firm value, this is obtained from a significance value of 0.003 with a beta coefficient value of 0.228. Profitability also has a positive influence on firm value is a positive influence, this is indicated by a significance value of 0.000 with a beta coefficient value of 0.724. The effect of corporate social responsibility on firm value also shows a positive direction, as indicated by a significance value of 0....