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All Journal Intellektika: Jurnal Ilmiah Mahasiswa
Asniwati Asniwati
Universitas Negeri Makassar
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran Moderasi Good Corporate Governance terhadap Determinan Nilai Perusahaan: Bukti pada Perusahaan Sektor Perkebunan Kelapa Sawit Muhammad Yasir; Anwar Anwar; Ilma Wulansari Hasdiansa; Anwar Ramli; Asniwati Asniwati
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 4 No. 5 (2026): September : Intellektika : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v4i5.4120

Abstract

Global economic uncertainty and sustainability pressures have increased the importance of understanding firm value, particularly in the palm oil plantation sector. This study examines the effects of green accounting, capital structure, and tax avoidance on firm value, with good corporate governance as a moderating variable. Using a quantitative associative approach, the study analyzed panel data from 17 palm oil plantation companies listed on the Indonesia Stock Exchange during 2021–2025, totaling 85 observations. Green accounting was measured using the GRI Disclosure Index, capital structure using the Debt-to-Equity Ratio, tax avoidance using the Cash Effective Tax Rate, firm value using Tobin’s Q, and good corporate governance using institutional ownership. Data were analyzed using the Random Effect Model and Moderated Regression Analysis. The results show that green accounting and tax avoidance have no significant effect on firm value, while capital structure has a significant negative effect. Good corporate governance does not moderate the effects of green accounting and tax avoidance but significantly weakens the negative effect of capital structure on firm value. The findings emphasize the importance of optimal financing decisions and effective institutional monitoring in increasing firm value.  
Co-Authors Anwar Anwar Anwar Ramli Ilma Wulansari Hasdiansa Muhammad Yasir