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All Journal Jurnal Akuntansi dan Pajak Jurnal Riset Akuntansi dan Keuangan JURNAL VISIONIDA IKRA-ITH EKONOMIKA JTP - Jurnal Teknologi Pendidikan Jurnal Equity Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ilomata International Journal of Management International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Formosa Journal of Sustainable Research (FJSR) Akuntansiku Accounting Student Research Journal Jurnal Penelitian Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat
Miftah, Munasiron
Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Mathematics Social Sciences Other

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The influence of green innovation, eco-efficiency, and environmental costs on company value Siti Rachellia Imani; Munasiron Miftah
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2124

Abstract

This study aims to empirically determine and analyze how green innovation, eco-efficiency, and environmental costs can affect firm value. This study uses a quantitative method of secondary data in the form of basic material sub-sector manufacturing companies in 2021-2023 that have conducted an initial public offering (IPO) and listed on the Indonesia Stock Exchange. This study uses purposive sampling techniques in selecting samples and uses data regression analysis in conducting data analysis using STATA 17 with significance level of 5%. The results of this study indicate that green innovation has a positive effect on firm value and eco-efficiency has a negative effect on firm value. Meanwhile, environmental costs have no impact on firm value.
Co-Authors Agus Maulana Alfaith S. Manggabarani Alfatih S. Manggabarani Alfatih S. Manggabarani Alfida Alfida Andy Setiawan Bernadin Dwi M Christian Devi Fentikasari Dahlia Pinem Desmon Immanuel Paulus Dewi Darmastuti Dwi Jaya Kirana DWI JAYA KIRANA Ekawati Jati Wibawaningsih Faizal Marzuki Fanny Dwi Oktaviani Febryanto Yudha Wijaya Fentikasari, Christian Devi Krisnawati, Eka Lidya Primta Surbakti Maria Bernadette Nani Ariani Marlina Marlina Marlina Masripah Miko Dwi Syahputra Nazia Fitria Hamdi Nur Ratih Widya Ningrum Putri Hemas Wijayanti Ranti Nugraheni Ratna Hindria Dyah Pita Sari Rifqiyati Rifqiyati Rosita Putri Cahyawati Siti Rachellia Imani Sri Siswantini YUDI NUR SUPRIADI