Article Per Year (5 Year)
p-Index From 2021 - 2026
1.503
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Manajemen Matra Pembaruan: Jurnal Inovasi Kebijakan SEIKO : Journal of Management & Business BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Indonesian Journal of Accounting and Governance Accounting Accountability and Organization System (AAOS) Journal Jurnal Ekualisasi
Alfonsus Jantong
Universitas Atma Jaya Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
GREEN ACCOUNTING AND MANUFACTURING FIRM VALUE:  ROLE OF FIRM SIZE Annie Valentia; Alfonsus Jantong
AJAR Vol. 9 No. 02 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/9899ps50

Abstract

This study aims to investigate the role of firm size in the relationship between green accounting, environmental performance, and firm value. The study draws upon stakeholder theory and signaling theory. This study employs a purposive sampling method for sample selection. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, totaling 241 companies. Based on the established criteria, 26 companies were selected, yielding a total of 78 data ready for processing. The analysis techniques used are multiple linear regression and moderated regression analysis. The results indicate that green accounting has a positive and significant effect on firm value, and environmental performance also has a positive and significant effect on firm value. However, firm size weakens the influence of both green accounting and environmental performance on firm value.
Co-Authors Ana Mardiana Annie Valentia Anthony Holly Christina Gosal Daniel L. Pakiding Fransiskus Eduardus Daromes Gladys Anastasia Faihu Gregorius Richard Elfegi Holly Anthony Holly Livia Eveline Gosal Lukman Lukman Marselinus Asri Nurkholis Hamidi Robert Jao Roekhudin, Roekhudin Stanesie Liyanto Yakobus Kaditti Bangun