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All Journal Jurnal Administrasi Bisnis (JABis) Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Manajemen Dayasaing Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) J-ISCAN : Journal of Islamic Accounting Research Journal of International Conference Proceedings COUNT: Journal of Accounting, Business and Management Jurnal Ekonomi, Manajemen, Akuntansi Journal of Business and Information System
Sri Suryaningsum
Fakultas Ekonomi UPN Veteran Yogyakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Green Accounting, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan pada Perusahaan Sektor Energi Sari, Umi Melinda; Suryaningsum, Sri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16713

Abstract

Penelitian ini mengkaji pengaruh green accounting, profitabilitas, dan leverage terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2022–2024. Pendekatan kuantitatif diterapkan dengan menggunakan analisis regresi linear berganda menggunakan IBM SPSS Statistics versi 26. Sampel ditentukan melalui purposive sampling dan setelah melakukan penanganan outlier, diperoleh total 55 observasi. Hasil penelitian menunjukkan bahwa green accounting, profitabilitas, dan leverage secara simultan memengaruhi nilai perusahaan. Secara parsial, profitabilitas dan leverage memiliki pengaruh positif terhadap nilai perusahaan. Sebaliknya, green accounting tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa hal tersebut belum sepenuhnya mendapat respons positif dari pasar dan oleh karena itu belum mampu secara langsung meningkatkan nilai perusahaan.
The Influence of Environmental Performance, Carbon Emissions Disclosure, Green Process Innovation, and Green Product Innovation on Firm Value in the Food and Beverage Sub-sector Prasetyo, Putra Rizky; Suryaningsum, Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6706

Abstract

This study aims to empirically examine the effect of environmental performance, carbon emissions disclosure, green process innovation, and green product innovation on firm value in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using a causal associative design, using secondary data from annual and sustainability reports of companies. The sample was selected using purposive sampling, resulting in 149 observations, and analyzed using multiple linear regression with SPSS version 26. The results show that environmental performance has a negative and significant effect on firm value, indicating that higher PROPER ratings are not always perceived positively and may be viewed as a cost burden by investors. Carbon emissions disclosure also has a negative and significant effect, indicating that transparency in carbon emissions is still viewed as a signal of risk and potential future costs. Meanwhile, green process innovation does not have a significant effect on firm value due to its internal nature and limited observability. In contrast, green product innovation has a positive and significant effect on firm value, demonstrating that consumer-oriented innovation can enhance market trust and firm valuation.
Co-Authors Andhika, Bambang Mahendra Arsinta Yuliana, Dhea Ayusulistyaningrum, Dyah Etanntyo, Dimas Pandu Fikri Dwi Prasetya Ginanjar Setyo Nugroho Harleyngton, Carlo Hartati, Anies Siti Jasmine, Jasmine Kusharyanti Kusharyanti Kusumastutik, Berliana Maryanti, Siti Nur Muhammad Irhas Effendi, Muhammad Irhas Muhammad Irhas Effendy, Muhammad Irhas Nilmawati Nilmawati Nirwana, Nirwana Noto Pamungkas, Noto Nurmalasari, Putri Oktafiraningsih Oxaria Silviana Devi Pamungkas, Fajar Philadhelphia, Istiqomah Shinta Prasetio, Januar Eko Prasetyo, Putra Rizky Pronosokodewo, Baniady Gennody R. Hendri Gusaptono Raden Hendry Gusaptono, Raden Hendry Rasyid, Syarifuddin Ridzal, Nining Asniar Roffiatun, Nelly Sari, Umi Melinda Satria N, Hari Kusuma Sri Hastuti Sri Wahyuni Sriyono Sriyono Sundari, Jualian Sutoyo Sutoyo Sutoyo Tanjung, Rakyan Widhowati Winata, Widya Yuliani, Nina Zuhrotun, Zuhrotun