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All Journal Widya Akuntansi dan Keuangan
Kadek Supadi
Universitas Warmadewa
Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Kadek Supadi; Ni Made Intan Priliandani; Ni Made Rai Juniariani
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7cn71410

Abstract

Abstract: The increasing attention to sustainability issues and the fluctuations in the value of manufacturing companies, despite their continued growth in contribution to the national economy, has led to increased concern. This quantitative study examines how green accounting and environmental performance influence company value among 76 manufacturing firms on the IDX in 2024. Using multiple regression, findings reveal that green accounting holds no significant impact on firm value (p=0.573). Conversely, environmental performance demonstrates a strong positive effect (p=0.000), suggesting that investors prioritize tangible environmental outcomes over accounting disclosures when assessing a company's market worth. Keywords: Green Accounting, Environmental Performance, Company Value.
Co-Authors Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani