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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi Economac: Jurnal Ilmiah Ilmu Ekonomi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akademi Akuntansi (JAA) Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Ranah Research : Journal of Multidisciplinary Research and Development
Henri Agustin
Universitas Negeri Padang
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : Jurnal Akademi Akuntansi (JAA)

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Apakah Inovasi Hijau Dan Pengungkapan Emisi Karbon Dapat Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur? Harvinna Dwi Putri; Henri Agustin
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.22814

Abstract

The development of the industrial world is currently very competitive with each other, including industries in Indonesia. In addition, developments can cause environmental damage as a result of the company's activities. Therefore, this might have a negative impact on society and lower the company’s worth. The study aims to investigate to link between firm value and green product innovation, green process innovation, and disclosure of carbon emissions. Using purposive sampling criteria, the research sample consisted of manufacturing companies listed on the Indonesia Stock Exchange listed in the PROPER rating from 2017 to 2020, and combined into 30 companies with 115 observations. According to legitimacy, signaling, and stakeholder theory, the study’s findings show that green process innovation and disclosure of carbon emissions have a positive influence on firm value. This shows that manufacturing companies have succeeded in reducing the impact of their activities on the environment and have complied with environmental regulations. Meanwhile, green product innovation has a negative effect on firm value, this is because the participation of manufacturing companies in Indonesia in implementing green product innovation is still low. This research contributes to theory and practice in companies that want to produce environmentally friendly products. The results of these findings can be a reference for investors in making decisions.
Co-Authors Ade Apriliani Adel Riviando Annisa Maharani Atikah Juliani Putri Aulia Rahmiati Aulia Ramadhani Bima Perdana Putra Darpius Darpius Erly Mulyani Fefri Indra Arza Fitra, Halkadri Gilang Rizaldi Halmawati Halmawati Hanny Fauziah Afdal Harvinna Dwi Putri Lili Anita Listiani Listiani Luthvan Putra M. Ardhy Erwanda Mai Celvin Riyosef Mayar Afriyenti Melia Andesti Mia Angelina Setiawan Muhammad Iqbal Saputra Nayang Helmayunita Nova Yulianti Nurzi Sebrina Patriot Jaya Ayshinta Ridwan Muslim Rinaldi Rinaldi Rio Pratama Riski Wulandari Salma Taqwa Sandri Niddin Sri Harningsih Vita Fitria Sari Weggy Oktya Dwitra Wenni Futria Mori Wiwi Hawin Sari