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All Journal Accounting Analysis Journal Jurnal Akuntansi Aktual Dinamisia: Jurnal Pengabdian Kepada Masyarakat METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Basic and Applied Accounting Research Journal Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Elisabeth, Duma Megaria
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Basic and Applied Accounting Research Journal

 1 
The Influence of Green Innovation and Environmental Responsibility on Company Value in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the Period 2020 – 2023 Sitanggang, David Patar; Simanjuntak, Arthur; Ginting, Mitha Christina; Elisabeth, Duma Megaria
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This research examines the relationship between green innovation and environmental responsibility on company valuation across 12 purposively selected consumer sector businesses from 51 companies listed on the IDX (2020-2023). Through multiple linear regression using SPSS 26, the findings reveal that individually both variables have a significant negative impact on company value, while simultaneously demonstrating a significant influence. The coefficient of determination indicates the research model explains 19.7% of variations in company value, with 80.3% influenced by external factors. These findings present a new perspective on the complex relationship between sustainable practices and market perceptions of company value in the Indonesian consumer industry context, which differs from conventional stakeholder expectations.
The Effect of Intellectual Capital, Corporate Social Responsibility Disclosure and Environmental Performance on Financial Performance Case Study of State-Owned Enterprises Listed on the Indonesia Stock Exchange in the Period 2021-2023 Purba, Livia Grestallia; Simanjuntak, Arthur; Elisabeth, Duma Megaria
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

The aim of this study is to investigate how intellectual capital, CSR, and environmental performance affect the financial performance of an organization. This research uses data from company websites, BEI, and Keme The independent variables used are the company's financial performance, as measured by ROA and ROE. Other independent variables are Intelctual capital, as measured by VAICTM, corporate social responsibility disclosure, as measured by CSRIj, and environmental performance, as measured by PROPER. The purposive sampling method produced 51 company data as research samples. Hypothesis testing using multiple regression analysis. This study processed the data with Microsoft Excel and tested with SPSS 25. The results showed that intellectual population, CSR disclosure, and environmental performance affect financial performance.
Co-Authors Abdi Nadeak Annelise Sasmita Tobing Arthur Simanjuntak Bangun, Joy Erivan Pratama Br. Ginting, Paschloudya Christina Verawaty Situmorang Deby Tobing Dimita Hemalli Premasari Purba Dimita HP Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Emma Rosinta Simarmata Erissa Antheresya Butar Butar Farida Sagala Felisa Deswana Sianturi Giann Moses Lase Ginting, Mitha C. Ginting, Mitha Christina Goh, Thomas Sumarsan Hervina Friska Siregar Hizkia Tambunan Ivo Maelina Silitonga Jamaluddin Jamaluddin Jaminta Sinaga Jaminta Sinaga, Jaminta Januardi Mesakh Juni Elisa Sari Ginting Junika Napitupulu Kristanty M N Nadapdap Lamria Sagala Leni Siagian Lyna M. N. Hutapea Maharani, Nurul Latiefah Manalu, Offiani Marbun, Sondang Melanthon Rumapea Mesakh, Januardi Mitha Christina Ginting Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N. Nadiya Meilani Tarigan Novita Tarigan Nurul Hasanah Purba, Dimita H. P. Purba, Dimita H.P. Purba, Livia Grestallia Putra Pratama Putri Sopianna Sianturi Rasmulia Sembiring Rejeki Elmawati Rena Nainggolan Resianta Perangin-Angin Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Rustri Ningsih Gultom Sagala, Lamria Sahala Purba Santy Sitohang Sapitri, Nurul Saur Melianna Saur Melianna Sipayung, Saur Melianna Selvina Sitorus Sembiring, Yosephine N. Septony B. Siahaan Siahaan, Septony B Siahaan, Septony B Sihombing, Yohanna Paulina Simanjuntak, Faido M. P. Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Wesly A. Simbolon, Roma Siregar, Elizabeth Siregar, Hervina Friska Sitanggang, David Patar Situmorang, Christina Verawaty Sondang N.B. Marbun Sumardi Adiman Tambunan, Jesica Tobing, Annelise Sasmita Wesley Simanjuntak Wesly Andri Simanjuntak Yosephine Sembiring