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All Journal International Journal of Economics, Accounting, and Management
Dyah Aruning Puspita
STIE Mlangkucecwara Malang
Economics, Econometrics & Finance

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Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value Dyah Aruning Puspita; Nadela Syahma; Sugeng Hariadi
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1534

Abstract

A company's performance achievements, which raise the company's value through an increase in stock prices on the Indonesia Stock Exchange (IDX), indicate the degree of stakeholder faith in management.. This study tries to investigate the impact of carbon emission disclosure and green accounting on corporate value. The aims of  study to ascertain the impact of carbon emission disclosure and green accounting on company value. Descriptive and verification research methods were used in this quantitative investigation. The population in this study is Palm Oil Issuer Companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. And the sample used is 9 companies according to the selected criteria. Multiple regression and descriptive analysis are used in this study's analysis method. The study's findings suggest that green accounting significantly affects a company's value and that reporting carbon emissions has a significant impact on that value.This suggests that a company's worth will rise in tandem with its growing use of green accounting, and that disclosure of carbon emissions has a big impact on that value. Put another way, a company's worth tends to rise in proportion to the amount of information it discloses about its carbon emissions
The Effect Of Enviromental Cost And Enviromental Perfomance On Firm Value Moderated By Financial Perfomance Dyah Aruning Puspita; Monica Ayu Jowana
International Journal of Economics Accounting and Management Vol. 2 No. 6 (2026): IJEAM - March 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i6.1945

Abstract

Environmental concerns are now a primary focus for companies, driven by the negative impacts their operations often have on surrounding communities. Using financial performance as a moderating variable, this study examines how environmental costs and performance affect corporate value. A quantitative technique was used to study mining businesses listed on the Indonesia Stock Exchange between 2021 and 2023. SmartPLS was used to examine secondary data from these companies' annual reports. The findings show that environmental performance has a positive impact on business value, but environmental costs have no influence. Additionally, it was discovered that while financial success did not moderate the association between environmental performance and firm value, it did moderate the relationship between environmental expenses and firm value. According to these results, businesses that perform well financially are better equipped to control environmental expenses without sacrificing profitability
Co-Authors Monica Ayu Jowana Nadela Syahma Sugeng Hariadi