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All Journal Goodwood Akuntansi dan Auditing Reviu
Sahilly Dzulhasni
Politeknik Negeri Lampung, Bandar Lampung, Indonesia
Economics, Econometrics & Finance Education Other

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Green Accounting, Green Intellectual Capital, and Carbon Emission Disclosure: Implications for Energy Sector Firm Value Charina Oktariani Harahap; Sahilly Dzulhasni; Dian Nirmala Dewi; Arif Makhsun; Endah Yuni Puspitasari
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p57-75.2026

Abstract

Purpose: This study examines the associations of Green Accounting, Green Intellectual Capital, and Carbon Emission Disclosure with the firm value of IDX-listed energy companies during 2021–2024.Research Methodology: Annual and sustainability reports were analyzed using a Random Effect Model in EViews v13. Purposive sampling yielded 18 companies and 72 observations. Firm value is measured by PER, Green Accounting by an environmental-cost-to-profit ratio, and the other variables by disclosure indices.Results: Green Accounting has a positive significant coefficient (p = 0.0003). Green Intellectual Capital (p = 0.1823) and Carbon Emission Disclosure (p = 0.0902) are insignificant at 5%. The joint test is significant (p = 0.000685); weighted R-squared is 0.220581.Limitations: The four-year sample includes profitable companies. Investor perceptions, disclosure credibility, delayed benefits, and alternative error covariance structures are not directly evaluated.Conclusions: The measures have different valuation associations. Joint significance does not establish that every practice increases firm value or that their combination creates additional value.Contributions: The study provides Indonesian energy-sector evidence on the distinction between monetary environmental commitments and sustainability disclosure breadth in valuation.
Co-Authors Arif Makhsun Charina Oktariani Harahap Dian Nirmala Dewi Endah Yuni Puspitasari