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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Jurnal Ilmu Politik dan Komunikasi Kajian Akuntansi Journal of Accounting Auditing and Business International Journal of Financial, Accounting, and Management Khazanah Sosial JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi e-Jurnal Apresiasi Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi
Dede Abdul Hasyir
Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Riset Akuntansi

 1 
Pengaruh Corporate Environmental Performance dan Environmental Cost terhadap Nilai Perusahaan Regina Calista Anjanie; Dede Abdul Hasyir
Jurnal Riset Akuntansi Volume 3, No. 2, Desember 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i2.2429

Abstract

Abstract. This study aims to determine the effect of corporate environmental performance and environmental cost on firm value. This study used a total sample of 40 during the 2018-2021 period. The method of determining the sample used in this study was purposive sampling method. The hypothesis in this study was tested using panel data regression. Corporate environmental performance is measured using the PROPER ranking. Environmental cost is measured using the environmental cost ratio. Firm value is measured using the Tobin’s Q ratio. The result of the study shows that the higher the corporate environmental performance, the higher firm value is. Whereas environmental cost has no effect on firm value. Meanwhile simultaneously corporate environmental performance and environmental cost as well as control variables leverage and firm size have a significant effect on firm value. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh corporate environmental performance dan environmental cost terhadap nilai perusahaan. Penelitian ini menggunakan total sampel 40 selama periode 2018-2021. Metode penentuan sampel yang digunakan adalah purposive sampling. Hipotesis dalam penelitian ini diuji dengan menggunakan regresi data panel. Corporate environmental performance dalam penelitian ini diukur menggunakan peringkat PROPER. Environmental Cost diukur dengan menggunakan rasio biaya lingkungan. Nilai perusahaan diukur dengan menggunakan rasio Tobin’s Q. Hasil penelitian menunjukkan bahwa semakin tinggi nilai corporate environmental performance maka semakin tinggi nilai perusahaan. Sedangkan environmental cost tidak berpengaruh terhadap nilai perusahaan. Sementara secara simultan corporate environmental performance dan environmental cost serta variabel kontrol leverage dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh Pengungkapan Green Accounting pada Sustainability Report terhadap Respon Investor Shaka, Kalila Adara; Dede Abdul Hasyir
Jurnal Riset Akuntansi Volume 3, No. 2, Desember 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i2.2432

Abstract

Abstract. Indonesia is committed to sustainable economic development, so companies also conduct green business practices. To avoid the issue of greenwashing, it is necessary to disclose environmental information or green accounting in the sustainability report. This research aimed to discover the effect of green accounting disclosures, which is reflected in the abnormal returns of companies in the energy sector listed on the IDX in 2019-2021. This study calculated green accounting disclosures using the Global Reporting Initiative (GRI) with 32 environmental items, and abnormal returns was calculated using the single index model cumulatively in the window period (10 days). The data analysis technique uses multiple linear regression, processed using SPSS 24. The results of this study indicate that green accounting disclosures do not affect cumulative abnormal returns. Therefore, companies can increase green accounting disclosures, which can be a competitive advantage for companies in maintaining business continuity in the long term. Abstrak. Indonesia berkomitmen untuk melakukan pembangunan ekonomi berkelanjutan sehingga perusahaan turut melakukan praktik green business. Untuk menghindari isu green washing, diperlukan pengungkapan informasi lingkungan atau green accounting pada sustainability report.  Tujuan penelitian ini dilakukan adalah untuk mengetahui pengaruh pengungkapan green accounting yang tercermin dalam abnormal return perusahaan di sektor energi yang terdaftar di BEI tahun 2019-2021. Dalam penelitian ini pengungkapan green accounting dihitung menggunakan Global Reporting Initiative (GRI) dengan 32 item lingkungan serta abnormal return dihitung menggunakan single index model secara kumulatif dalam periode jendela (10 hari). Teknik analisis data menggunakan regresi linear berganda yang diolah menggunakan SPSS 24. Hasil penelitian ini menunjukan bahwa pengungkapan green accounting tidak berpengaruh terhadap cumulative abnormal return. Maka dari itu, perusahaan dapat meningkatkan pengungkapan green accounting yang dapat menjadi keunggulan kompetitif perusahaan dalam mempertahankan keberlangsungan usaha dalam jangka panjang.
Co-Authors Aat Ruchiat Nugraha Adi Nugraha Aditya, Fadly Ahmad Choibar Tridakusumah Budiman, Lucky Satria Diah Fatma Sjoraida Dika Supyandi Dini, Fanji Indra Julian Hamzah Ritchi Harry Suharman Iriana Bakti Kusmana, Muhammad Iqbal Lastri Meito Nababan M. Fatah Wiyatna Mahra Arari Heryanto Mandira, Alif Memed Sueb Muhammad Dahlan Muhammad Yusuf Shalihin Mulyani Mulyani Nabilla Aufa Utari Nisa, Farhatun Pera - Yulianingsih Regina Calista Anjanie Rizal Alfian Saputra, Jumadil Shaka, Kalila Adara Sianturi, Fitri Leris Febriana Suharman, Harry Syahirah, Sheila Najla Yadiati, Winwin Yanti Setianti Yesri, Alvi Rahmi Zara Sita N. Zarkasyi, Wahyudin