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All Journal Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA)
Nuralisa
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Green Accounting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Subsektor Industri Dasar Dan Kimia (2020–2024) Nuralisa; Anwar Ramli; Anwar; Nurman; Abdul Rahman
Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2026): Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA)
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v8i2.4437

Abstract

This study aims to analyze the effect of Green Accounting on firm value with profitability as an intervening variable in basic and chemical industry companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting is measured through environmental cost disclosure, profitability is proxied by Return on Equity (ROE), and firm value is represented by Price to Book Value (PBV). The research employs a quantitative approach using panel data regression and mediation testing with the Sobel method. The sample was selected using purposive sampling based on predetermined criteria. The results show that Green Accounting has no significant effect on profitability, indicating that environmental accounting practices have not yet contributed to short-term financial performance. However, Green Accounting has a positive and significant effect on firm value, suggesting that environmental transparency is appreciated by investors and positively influences market perception. Profitability also has a positive and significant effect on firm value, meaning that a company’s ability to generate profit remains a key determinant in market valuation. Furthermore, profitability is unable to mediate the relationship between Green Accounting and firm value due to the insignificant effect of Green Accounting on profitability. Thus, the influence of Green Accounting on firm value is direct rather than mediated through profitability.
Co-Authors Abdul Rahman Anwar Anwar Ramli Nurman