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All Journal International Journal of Trends in Accounting Research
Nada Noor Ariska
Institut Bisnis dan Teknologi Kalimantan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Environmental Performance, Profitability, and Leverage on Firm Value in Indonesia Nada Noor Ariska; Soelistijono Boedi; Saifhul Anuar Syahdan; Gemi Ruwanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1347

Abstract

This study aims to analyse and examine the influence of environmental performance, profitability, and leverage on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Environmental performance is measured using companies' ratings in the Corporate Performance Rating Program in Environmental Management (PROPER); profitability is measured using Return on Assets (ROA); leverage is measured using the Debt-to-Equity Ratio (DER); and firm value is measured using Price-to-Book Value (PBV). This study employs a quantitative approach using secondary data from company annual reports. The sample was selected using purposive sampling. Based on predetermined criteria, 20 companies were included in the research sample. Multiple linear regression analysis was used to determine the effects of the independent variables on the dependent variable. The results indicate that environmental performance does not affect firm value, profitability has a positive effect on firm value, and leverage does not affect firm value. These findings suggest that investors tend to place greater emphasis on the company’s ability to generate profits than on environmental performance and debt levels when assessing firm value.
Co-Authors Gemi Ruwanti Saifhul Anuar Syahdan Soelistijono Boedi