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Journal : Jurnal Akuntansi Multiparadigma

APAKAH AKUNTANSI LINGKUNGAN BERKONTRIBUSI TERHADAP FAKTOR INTERNAL DAN NILAI PERUSAHAAN? Dwianto, Agus; Triyono, Triyono; Witono, Banu; Achyani, Fatchan
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.43

Abstract

Abstrak – Apakah Akuntansi Lingkungan Berkontribusi terhadap Faktor Internal dan Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan menginvestigasi peran akuntansi lingkungan terhadap Faktor internal dan nilai perusahaan.Metode – Penelitian ini menggunakan metode regresi linier berganda. Perusahaan manufaktur yang terdaftar di BEI untuk periode 2019-2022 merupakan sampel penelitian.Temuan Utama – Struktur modal, pertumbuhan perusahaan, serta keputusan investasi yang optimal dapat mengurangi risiko keuangan, menarik investasi, dan meningkatkan nilai perusahaan. Meskipun demikian, profitabilitas dan deviden tinggi tidak selalu langsung meningkatkan nilai perusahaan. Pada sisi lainnya, pengungkapan lingkungan yang baik menunjukkan komitmen perusahaan terhadap keberlanjutan dan tanggung jawab sosial.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori legitimasi serta mendukung konsep triple bottom line. Pada aspek praktik, penelitian ini merekomendasikan perusahaan untuk mengintegrasikan prinsip keberlanjutan dan tanggung jawab lingkunganKebaruan Penelitian - Kebaruan penelitian ini terletak pada penekanan terhadap peran moderasi akuntansi lingkungan dalam pengaruh faktor internal dan nilai perusahaan. Abstract - Does Environmental Accounting Contribute to Internal Factors and Firm Value?Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility. Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.
Co-Authors - Triyono Adellia Pratiwi Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Agung Riyardi Ainayya Silmi Kaffah Marianto Ainayya Silmi Kaffah Marianto Aji Tri Mulya Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Audia Cindy Arista Banu Witono Banu Witono, Banu Bayu Tri Cahya Byusi, Hafid Candra Kusuma Wardana, Candra Kusuma Damayanti, Susana Delfi Dwi Apriani Devriadi, Fitri Syafira Dian Praharaningtyas Diana, Novi Rahma Dinah Purnamasari Dwi Astuti Dwi Prasasti, Ayu Ningtyas Dwianto, Agus Ekaputra, Aditiyanto Elvina Resti Fauziyah Elvina Resti Fauziyah Eni Kusumawati Erma Setiawati Eskasari Putri Fadilah, Annisa Fadilla Freya Damayanti Faizal Aziz Wicaksono Fajar Kholillulloh Farika, Devina Widya Fatchan, Fuad Fatchan, Fuad Hudaya Fian Aufa Nashrulloh Firdaus, Muhamad Zidan Miftah Fitri Syafira Devriadi Fitriyanti, Inayah Frichillia Elvira Agustina Gunawan, Gilang Abytia Eka Hafid Byusi Ilham Jiensa Wijaya Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Imron Rosyadi Indriawati, Shofiah Intan Kusuma Widyandari Irna Putri Ningtyas Kartika Setyowati Khayati, Isnaini Nur Khoir, Jundi Abdul Khoirunnisa, Adilah Miftah Salma Lamin Khaira Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Maharani, Maulidya Dita Mayra Permata Madani Mia Audina, Mia Miftah, Muhamad Zidan Mufti Arief Arfiansyah Mulato, Febry Yuni Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Nur Aeni Waly Nur Ulifiati Nurul Khassanah, Marsheila Oktavia Nur Fatimah Oktaviana, Adika Pamungkas, Putri Payamta, Payamta Potina Histika Pawitra Mahandani Praharaningtyas, Dian Pramaisella, Elsa Febriayu Rachmayanti, Fidya Eka Rahman, Arif Nur Rahmasari, Maulida Putri Ramadhan, Andra Syahrul Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Rina Trisnawati Rochdati, Mila Carullina Ryandika, Agnes Deby SAFEI, MUHAMMAD Sandy Prasetyo Sholihah, Puteri Susana Damayanti SUSI LESTARI Susi Lestari Syanazka Zalyu Azzahra Tarisa Yunisyah Hapsari Tomy Hermansyah Tomy Hermansyah Triyono Triyono Triyono Triyono Triyono Triyono Triyono Tsania Khofifah Ulifiati, Nur Wardani, Widya Ayu Pramudya Wardhana, Reinaldi Wisnu Widiatmoko, Wahyu Bagas Wiwin Atmadinina Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yosvhin Prihantoro, Frischa Angelietha Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zuzanto, Seto Ferdy