Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Taxation and Accounting
Komsiyah
Universitas Trisakti, Jakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Carbon Emission Disclosure and Green Accounting on Firm Value: The Mediating Role of Green Competitive Advantage Sapto Haji; Titik Aryati; Komsiyah
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1058

Abstract

Purpose - This study aims to examine the effect of carbon emission disclosure and green accounting on firm value, with green competitive advantage as a mediating variable.Methods - This study employs a quantitative approach using pooled ordinary least squares (OLS) regression with cluster-robust standard errors at the firm level. Mediation testing is conducted using the causal steps approach, the Sobel test, and bootstrap procedures. The sample comprises 446 non-financial companies listed on the Indonesia Stock Exchange (BEI) during the 2023-2024 fiscal years, yielding 892 firm-year observations.Findings - Carbon disclosure directly boosts firm value; green accounting only works through green competitive advantage, which mediates both. An 8‑dimension disclosure model outperforms the 6‑dimension one.Research implications - These findings reinforce stakeholder theory, legitimacy theory, signaling theory, and the natural resource-based view (NRBV) by affirming that sustainability practices create market value when they are able to form a green competitive advantage that can be recognized by investors.Originality - The originality of this study lies in the use of the eight-dimension carbon emission disclosure model as a more comprehensive measurement, as well as the testing of the mediating role of green competitive advantage within the integrated framework of the relationship between carbon emission disclosure, green accounting, and firm value.
Co-Authors Sapto Haji Titik Aryati