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Viverita Viverita
Department Of Management, Faculty Of Economics And Business, Universitas Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

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The Effect of Green Innovation on Firm Value at Different Life Cycle: The Role of Sustainable Growth and Debt Financing Cost Wilutama, Nonie Anggun; Viverita, Viverita
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.25

Abstract

Purpose: This study investigates the impact of green innovation on firm value at different stages of the life cycle of energy sector companies in Indonesia. It also examines the moderating effects of sustainable growth and debt financing costs. Methodology: The study utilizes panel data from 61 companies during the period from 2017 to 2022 to analyze the impact of green innovation on firm value and the moderating roles of sustainable growth and debt financing costs. Finding: The findings show that green innovation significantly increases firm value. However, the study finds that there is no significant moderating role of sustainable growth and debt financing costs on the impact of green innovation on firm value. Additionally, the influence of green innovation on firm value varies across life cycle stages. It positively affects firm value during the growth and decline stages, while the impact is not significant at the mature stage. Implication: These findings enhance our understanding of the importance of green innovation for improving the value of firms in the energy sector throughout their life cycles. Originality: This study provides a novel contribution by exploring the impact of green innovation on firm value in Indonesia's energy sector and assessing the moderating roles of sustainable growth and debt financing costs.
The Effect of Green Innovation on Firm Value at Different Life Cycle: The Role of Sustainable Growth and Debt Financing Cost Wilutama, Nonie Anggun; Viverita, Viverita
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.25

Abstract

Purpose: This study investigates the impact of green innovation on firm value at different stages of the life cycle of energy sector companies in Indonesia. It also examines the moderating effects of sustainable growth and debt financing costs. Methodology: The study utilizes panel data from 61 companies during the period from 2017 to 2022 to analyze the impact of green innovation on firm value and the moderating roles of sustainable growth and debt financing costs. Finding: The findings show that green innovation significantly increases firm value. However, the study finds that there is no significant moderating role of sustainable growth and debt financing costs on the impact of green innovation on firm value. Additionally, the influence of green innovation on firm value varies across life cycle stages. It positively affects firm value during the growth and decline stages, while the impact is not significant at the mature stage. Implication: These findings enhance our understanding of the importance of green innovation for improving the value of firms in the energy sector throughout their life cycles. Originality: This study provides a novel contribution by exploring the impact of green innovation on firm value in Indonesia's energy sector and assessing the moderating roles of sustainable growth and debt financing costs.
Co-Authors Ade Cornelia Agustini, Menur Aldri Frinaldi Ayu, Laras Chaerani Nisa, Chaerani Cheriyah, Yayah Cornelia, Ade Dewanti, Putriyuki Dony Abdul Chalid Dwi Nastiti Danarsari Husodo, Zaafri A. Husodo, Zaafri Ananto Ikhsan Abi Nubli Laras Ayu Lenny Suardi Menur Agustini Natalena, Desi Putri Ratih Dyah Kusumastuti Suardi, Lenny Sulistyowati, Widya Utari, Fenti Widya Sulistyowati Wilutama, Nonie Anggun Yayah Cheriyah Zaafri A. Husodo