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p-Index From 2021 - 2026
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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Anindia Vegi Aurora
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND TAX RISK ON FIRM VALUE Anindia Vegi Aurora; Imas Kismanah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.749

Abstract

This study examines the effect of green accounting, green intellectual capital, carbon emission disclosure, and tax risk on firm value in manufacturing firms listed on the IDX during 2021–2024. The research uses secondary data from annual and sustainability reports and applies panel data regression with the Random Effect Model. The results show that green accounting and green intellectual capital significantly affect firm value, while carbon emission disclosure and tax risk do not show a significant effect. Collectively, all variables significantly influence firm value. Overall, the findings indicate that environmental accounting practices and green-based intellectual capital contribute to improving firm value, whereas carbon disclosure and tax-related risk are not yet major determinants in investor valuation decisions.
Co-Authors Imas Kismanah