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Systematic Literature Review: Financial Performance: The Effect of Green Accounting on Firm Value Erlangga, Bayu; Muhammad Al-Aziz Fitra Bunaya; Fika Astrianti; Rina Yuniarti
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5783

Abstract

This research is motivated by the increasing demands for sustainability and environmental transparency, which encourage companies to integrate Green Accounting into their business strategies to increase corporate value. The objective of this research is to synthesize empirical findings related to the influence of Green Accounting on corporate value, considering the roles of financial performance, operational efficiency, public legitimacy, and technological adaptation. The method used is a systematic literature review of various relevant empirical studies from various industrial sectors in Indonesia. The results of the study indicate that Green Accounting generally has a positive effect on corporate value through increased efficiency, profitability, and strengthening investor confidence, although the impact is contextual and influenced by the characteristics of the industrial sector. Financial performance has been shown to act as a mediator that strengthens or weakens this relationship. The implications of this research emphasize that Green Accounting is not merely an environmental obligation, but rather a strategic instrument for creating sustainable corporate value amidst global economic uncertainty.
Keterlibatan Corporate Social Responsibility dalam Interaksi Antara Kinerja Lingkungan dan Kinerja Keuangan: Literature Review Nadia Safitri; Jedli Saputra; Rina Yuniarti
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5802

Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) in linking environmental performance with the company's financial performance. The study was conducted through a literature review of national and international journal articles published between 2020 and 2025. The articles analyzed discuss the topics of environmental performance, CSR, and financial performance. The results of the study show that environmental performance can have a positive impact on a company's financial performance, especially through increased efficiency, risk reduction, and the creation of new business opportunities. CSR acts as a connecting factor that strengthens these relationships by increasing reputation, legitimacy, and public trust in the company. However, the effectiveness of CSR is highly dependent on the implementation strategy carried out and the characteristics of the company, so the results of the study show significant variations. Thus, this study confirms the importance of integrating CSR in the company's business strategy, not only as a form of social responsibility, but also as an instrument to strengthen the relationship between environmental sustainability and financial performance. These findings are expected to contribute to the development of corporate policies that are more oriented towards sustainability and long-term competitiveness.
DAMPAK INTELLECTUAL CAPITAL DISCLOSURE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DI INDONESIA adi reso sentono; Rina Yuniarti; Tezar Arianto
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.6030

Abstract

Di Indonesia, penerapan aset tetap dalam praktik akuntansi telah berkembang signifikan, didorong oleh kemajuan dalam teknologi dan ilmu pengetahuan, yang kini merupakan komponen esensial dari ekonomi modern. Studi ini mengeksplorasi dampak intellectual capital disclosure (ICD) dan kinerja keuangan terhadap nilai perusahaan di industri manufaktur selama periode 2017 hingga 2021. Dengan menggunakan pendekatan kuantitatif, penelitian melibatkan 193 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dan menganalisis 275 observasi yang diseleksi berdasarkan kriteria yang ditetapkan sebelumnya. Temuan dari analisis regresi menunjukkan bahwa baik pengungkapan modal intelektual maupun kinerja keuangan, yang diukur melalui return on assets (ROA), memiliki kontribusi positif dan signifikan dalam meningkatkan nilai perusahaan.
Co-Authors adi reso sentono Adi Reso Sentono Adiansyah, Dicky Adio Peratama Adriadi, Rekho Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Andino Pratama Anggraini, Amelia Nur Anisya Putri Apridiansyah, Yovi Aprilia, Gita Rizky Ar Rahman, Muhammad Hafiz Arianto, Tezar Arieska, Yuan Virga Septa Bahrun, Khairul Budi Astuti Budi Astuti Chris Santi Oktavia Cindi Fatika Darmi, Anita Setiani David Chandra Deby Deby Diah Khairiyah Diah Khariyah Dwi Apriliani Ningsih Dwi Okta Nurkhofifah Eko Sugiyanto Ekowati, Sri Erlangga, Bayu Eti Arini Eva Desembrianita Febriani, Dwinda Fika Astrianti Finthariasari, Meilaty Fitria , Desi Gatot Wijayanto Gunawan Gunawan Herdianto Herdianto Hernadianto Hernadianto, Hernadianto Intan Cristuin Monica Intan Suwidya Irzan, Irzan Izzah Sholehah Jandipa Loparis Jedli Saputra Johari, Bima Khairul Bahrun Kusuma, Merta Lia Puspitas Sari Lisdayanti, Septina Lise Salma Nurdia Lubis, Elfahmi Marini Marini . Marini Marini Meilaty Finthariasari Merri Sri Hartati Mirra Sri Wahyuni Mirra Sriwahyuni Moh. Zainal Fanani, Moh. Zainal Muchlis Muchlis Muhammad Al-Aziz Fitra Bunaya Mukadar, Amir Muthmainah, Noor Nadia Anisah fauziah Nadia Safitri Nadya Nur Wulandari Nensi Yuniarti Zs Nensi Yuniarti. Zs Nikita Valentin Nisak, Nuril Ainun Nur Lestari, Ana Octania, Ravika Okta Amiko Naka Onsardi, Onsardi Partama Putra, Yudi Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Pertiwi, Dinal Eka Pitra, Ahmad Pratama, Andino Putri, Mulya Rizki Rahayu Puji Astuti Rahmat Jumri Rahmiati Rahmiati Ramdhan Kurniawan Ranidiah, Furqonti Ratna Wili Resthi Amandaputri Rifqo, Muhammad Husni Rio Saputra Ririn Harini Riswandi Pedi Rizki Pratama Rizky Faizal Anwar Salsa, Zahra Saroni, Saparudin setiawan, Darma Setiawati, Sindi Setiorini, Hesti Shoimah, Dyah Nafidatus Skripsiana, Nika Sterina Sri Ekowati Subandrio Subandrio Sugiyanti, Kholifah Sumarlan, Ahmad Surya Aprianti Surya Suwandana, I Made Adi Ummul Khair Uswatun Hasanah Wili, Ratna Witri Gustina Wulandari, Yohana Putri Yudha, Romadhona Kusuma Yuliana Yuliana Yulinda, Ade Tiara Yusmaniarti