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Journal : Apssai Accounting Review (ApAR)

The Impact of Green Accounting on Firm Value: The Mediating Role of Company Growth Lubis, David Seand Rafael; Wiguna, Meilda; Azlina, Nur
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.124

Abstract

Research aims: This study examines the effect of green accounting on firm value with company growth as a mediating variable. The increasing demand for corporate sustainability has encouraged firms to integrate environmental considerations into their accounting practices. Design/Methodology/Approach: Using a quantitative research approach, this study analyses secondary data obtained from companies that implement green accounting practices. The data are analysed using mediation analysis to evaluate both direct and indirect relationships among variables. Research findings: The results indicate that green accounting has a positive and significant effect on firm value. Furthermore, green accounting also positively influences company growth, thereby enhancing firm value. The mediation test reveals that company growth partially mediates the relationship between green accounting and firm value. These findings suggest that implementing green accounting not only strengthens corporate growth but also increases firm value by improving stakeholder trust and long-term sustainability performance. Theoretical contribution/Originality: This study contributes to the literature on sustainable accounting by providing empirical evidence on the strategic role of green accounting in enhancing firm value.
Co-Authors ', Desmiyawati ', Julita ', Supriyono Agustami, Try Agustia, Dwi Al Azhar A Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amri, Taqiyuddin Andi Dahliaty Asnidar Daulay, Rani Asrul Hidayat Astuti - Azahra, Mutiara Azwir Nasir Bahri, Fathul Damariswara, Rian Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dian Pertiwi Dinanda Sulaeman Edi Erwan Eka Maulana, Gilang Emrinaldi Nur DP Endang Sri Mujiwati Evi Sribudiani Fathul Bahri Fawaida, Ulya Firdaus Firdaus Halida Sophia Hamzah, Hajrah Hamzah, Hartono Has, Fandri Riomanugusta Hasbi Al Hasymi Haugesti Diana Henni Noviasari Hua, Me Humairoh, Fitri HUSNI SHABRI Idrianto, Odi Ilma, Arini Ilma Imam Fakhruddin Indira, Nur Ira Amelia Iznillah, M. Luthfi Jadda, Asram A. T. James Hellyward Jauhariah, Siti Julita Julita Kamaliah Kamaliah, Kamaliah Listiawati, Irda Lubis, David Seand Rafael Luthfi, Muhammad Maulana, Gilang Eka Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Luthfi iznillah Muhammad Mardhiansyah Mujahiddin, Mujahiddin Mukhlisin Mukhlisin Muslim, Ego Nafis, Cholil Nainggolan, Misco Valensi Naza, Ahrun Noratika, Noratika Nur Azlina Nurhasanatang, Siti Nurul Ardiani Nurulita, Suci Putra, Arfend Adi Putra, Rizki Agus Putri, Siti Nurrahayu Qizam, Ibnu Rahmani, Sofiah Rahmawati, Lusi Ramadhan, Gian Riovi Ramaiyanti, Sinta Ratnawati , Vince Rheny Afriana Hanif Rijal, Abdul Rini, Disti Marta Rino Riyaldi Riovi Ramadhan, Gian Rita Anugerah Rofika Rofika Rofika, Rofika Rosman, Romzie Safitri, Meilina Safitri, Selfi Yanti saputri, sri mulya Sari, Embun Widya Siregar, Siti Saidah Siregar, Siti Saidah Siregar, Zhakia Nathasha Surohman, Irzan Susilatri Susilatri, Susilatri Susilawati - Susilawati, Susilawati Syafri Ahmad, Syafri Syahida, Aztyara Taufeni Taufik Titania Tjandrawati Nugroho Triwahyuni, Mustika Tsalitsa, Annuriana Yananta Sari, Debyta Yesi Mutia Basri Yulia, Fanny Yundari, Yundari Yunni, Yunni Zulfah Zulfah Zulfikar Hasan