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All Journal Reviu Akuntansi, Manajemen, dan Bisnis Advances: Jurnal Ekonomi & Bisnis
Verawati Verawati
Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Costs and Environmental Performance on the Valuation of Mining Companies, with Business Scale as a Moderating Variable Mhd. Hammam Zulkarnain; Verawati Verawati
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.935

Abstract

Purpose: This study aims to analyze the impact of environmental costs and environmental performance on firm valuation, with firm size as a moderating variable, among mining companies in Indonesia. Research Method: This study employs a quantitative approach using panel data regression analysis (Fixed Effects Model) and Moderated Regression Analysis (MRA). Secondary data were obtained from financial statements, annual reports, sustainability reports, and PROPER ratings of mining companies listed on the Indonesia Stock Exchange for the period 2021–2024. The sample was selected using purposive sampling based on predetermined criteria. Results and Discussion: The results of the study indicate that environmental costs and firm size have a significant negative effect on firm valuation, while environmental performance has no significant effect. Furthermore, firm size does not moderate the relationship between environmental costs or environmental performance and firm valuation. Implications: These findings highlight the importance of improving the quality of environmental information implementation and disclosure to support decision-making and strengthen sustainability reporting standards. Originality: The novelty of this study lies in its examination of the moderating role of company size in the relationship between environmental costs, PROPER-based environmental performance, and firm valuation among Indonesian mining companies during the 2021–2024 period.
The Value Relevance of Green Strategies: Intellectual Capital, Innovation, and Accounting Disclosure Under Board Oversight Friska Firnanti; Nicken Destriana; Verawati Verawati
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p33-48.2026

Abstract

Purpose: This study investigates the direct effects of Green Intellectual Capital, Green Innovation, and Green Accounting on Firm Value in the Indonesian manufacturing sector. Moreover, this study examines the moderating role of Board Size based on Agency Theory and Board Size Paradox.Research Methodology: This study uses a quantitative panel data regression approach to analyze 276 observations from 92 publicly listed Indonesian manufacturing firms during 2022-2024, with data processed using Stata software.Results: Green Intellectual Capital positively affects Firm Value, Green Innovation does not significantly affect Firm Value, and Green Accounting negatively affects Firm Value. Board Size negatively moderates the relationship between Green Intellectual Capital and Firm Value and positively moderates the relationship between Green Accounting and Firm Value, but shows no moderating effect on the relationship between Green Innovation and Firm Value.Conclusions: Green Intellectual Capital enhances firm value, in line with Agency Theory. However, large boards weaken this effect due to administrative and coordination frictions, known as the board size paradox.Limitations: The study sample is limited to publicly listed manufacturing firms in Indonesia over a three-year observation period.Contributions: This study provides managerial insights into the board expansion effect on sustainable value creation for environmental strategies in emerging markets.
Co-Authors DESTRIANA, NICKEN FIRNANTI, FRISKA Mhd. Hammam Zulkarnain