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All Journal Jurnal Ilmiah Wahana Akuntansi
Bela Kavela
Universitas Tanjungpura
Economics, Econometrics & Finance Social Sciences

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Pengaruh Biaya Lingkungan dan Profitabilitas terhadap Nilai Perusahaan, Sustainability Reporting sebagai Moderasi Bela Kavela; Ayu Umyana; Ira Grania Mustika
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Faculty of Economics and Business and the Institute for Research and Community Service (LPPM), Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.0110

Abstract

This study sets out to examine how environmental costs and profitability affect firm value, with sustainability reporting tested as a moderating factor, among energy-sector firms listed on the Indonesia Stock Exchange between 2020 and 2024. A quantitative, explanatory research design was applied using secondary data. Out of 66 energy-sector firms forming the population, 16 firms met the sampling criteria through a purposive sampling procedure, producing 80 firm-year observations across the five-year span. Panel data regression combined with Moderated Regression Analysis (MRA) in EViews 12 was used for the analysis. Findings indicate that environmental costs carry no significant effect on firm value, whereas profitability does show a significant effect. Sustainability reporting itself significantly affects firm value, and it succeeds in moderating the link between environmental costs and firm value, although it fails to moderate the link between profitability and firm value.
Co-Authors Ayu Umyana Ira Grania Mustika