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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal for Educational and Vocational Studies JASF (Journal of Accounting and Strategic Finance) Jurnal Ekonomi Bisnis Manajemen Prima BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Prima Nautical: Jurnal Ilmiah Multidisiplin Indonesia PENDALAS: Jurnal Penelitian Tindakan Kelas dan Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Jurnal Manajemen Dan Akuntansi Medan Argopuro: Jurnal Multidisiplin Ilmu Bahasa Argopuro : Jurnal Multidisiplin Ilmu Bahasa Jurnal Teknologi Rekayasa Informasi dan Komputer
Nasution, Siti Aisyah
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : Akuntansi Prima

 1 
Pengaruh Penerapan Green Accounting, CSR, dan Ukuran Perusaahan Terhadap Nilai Perusahaan Christine, Sara Christine; Lu, Tika Angelina; Nasution, Siti Aisyah; Hulu, Yunus Anugerah
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7661

Abstract

This report provides a comprehensive analysis of the factors influencing firm value within the Indonesian pharmaceutical industry, specifically examining the roles of Green Accounting, Corporate Social Responsibility (CSR), and Firm Size in the post-COVID-19 landscape. The research problem addresses the imperative for pharmaceutical companies to operate effectively and efficiently in a highly competitive environment to enhance performance and reputation, ultimately increasing firm value for the benefit of both shareholders and the wider community. A quantitative research design was employed, utilizing secondary data extracted from the annual reports of 11 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022, yielding a total of 44 observations. Data analysis was conducted using Statistical Product and Service Solutions (SPSS), incorporating Multiple Linear Regression, Classical Assumption Tests, Coefficient of Determination, Partial (t-test), and Simultaneous (F-test) Hypothesis Testing. The empirical findings reveal a nuanced interplay among the variables. Green Accounting, when assessed individually, was found to have no statistically significant effect on Firm Value (measured by Price to Book Value - PBV). In contrast, both Corporate Social Responsibility and Firm Size demonstrated a statistically significant positive partial effect on Firm Value (PBV). Crucially, the collective impact of Green Accounting, Corporate Social Responsibility, and Firm Size exhibited a significant simultaneous effect on Firm Value (PBV). These results underscore the strategic importance of integrated approaches to sustainability and corporate governance in determining firm value within this dynamic industry context.
Pengaruh Kepemilikan Institusional, Profitabilitas dan Green Accounting Terhadap Nilai Perusahaan Tiffany, Sheila Tiffany; Louis, Viana; Utama, Felicia; Nasution, Siti Aisyah; Anggono
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7662

Abstract

This study aims to determine the effect of institutional ownership, return on assets, return on equity, and green accounting on firm value in companies in the food and beverage industry listed on the Indonesia Stock Exchange. The selected research population was 25 food and beverage subsector companies for the 20202022 period, resulting in 75 research samples. The partial research results show that simultaneously, the variables of institutional ownership, return on assets, return on equity, and green accounting have a positive and significant effect on firm value. Partially, the variable of institutional ownership has a negative and significant effect on firm value, but the variables of return on assets, return on equity, and green accounting have no effect on firm value in food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2020-2022 period.
Co-Authors Abdul Ghofur Anggono Anggono, Anggono Arhami, Muhammad Ari Irawan Arianti Arianti Astuty, Fuji Barus , Alexander Christine, Sara Christine Cia, Alicia Limcaryo Corinna Wongsosudono Damanik, Dennys Paulus Parlindungan Dini, Siti Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Ginting, Wenny Anggeresia Hasibuan, Saftian Chayadi Hulu, Yunus Anugerah Hwee, Teng Sauh Louis, Viana Lu, Tika Angelina Manurung, Leonita Maryadi, Dominikus Andreo MUKAROMAH MUKAROMAH Mulyadi Mulyadi Nazmi, Hendra Pangemanan, Shane Anneke Saputra, Ahmad Sembiring, Luciana Grace Sinaga, Annisa Nauli Siregar, Aryanto Rivai Parningotan Siregar, Melinda Sitompul , Anita Karlina Steffie, Steffie Susanty Susanty, Susanty Tarwiyah Tarwiyah, Tarwiyah Teng, Sauh Hwee Tiffany, Sheila Tiffany Tinambunan, Indra Asima Trito, Belthasar Siahaan Utama, Felicia Veronika Siregar, Ulina Wangarry, Andreas Randy