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All Journal Jurnal Akuntansi dan Ekonomi Bisnis
Dwi Sivia Handayani
Universitas Gunadarma
Economics, Econometrics & Finance

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PENGARUH PRAKTIK GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI PROFITABILITAS DI SEKTOR KESEHATAN Dwi Sivia Handayani; Cicilia Erly Istia
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.8999

Abstract

This study analyzes the effects of green accounting practices and environmental performance on firm value, with profitability as a moderating variable in the healthcare sector. The focus on this sector is based on the urgency of managing specific environmental impacts in the healthcare industry. Using a quantitative approach, this study focused on five healthcare sector issuers on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. Total of 30 observations were collected through purposive sampling criteria and analyzed using Moderated Regression Analysis (MRA) with SPSS 26. The results indicate that environmental performance has a significant positive effect on firm value. However, green accounting practices did not show a significant effect, and profitability was unable to moderate the relationship between these variables and firm value.
Co-Authors Cicilia Erly Istia