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All Journal Jurnal Akuntansi Indonesia IJIBE (International Journal of Islamic Business Ethics) Indonesian Journal of Community Services Journal of Advanced Multidisciplinary Research Journal of Social Research Jurnal Manajemen Perbankan Keuangan Nitro Balance : Jurnal Akuntansi dan Manajemen Journal of Accounting and Finance Management (JAFM) Jurnal Sosial dan Sains Majapahit Journal of Islamic Finance dan Management Journal of Law & Policy Review Majapahit Journal of Islamic Finance dan Management
Indri Kartika, Indri
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Religion Aerospace Engineering Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Physics Public Health Social Sciences

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Journal : Journal of Social Research

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The Influence of Green Accounting, Green Innovation, Environmental Performance and Sustainability Report on Company Value Lailatul Elvia, Trisna; Kartika, Indri; Suhendi, Chrisna; Nugrahini, Dian Essa
Journal of Social Research Vol. 4 No. 6 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i6.2564

Abstract

Firm value reflects investor perceptions and is influenced by environmental, social, and governance (ESG) practices. Prior studies show conflicting results on how green initiatives impact company value, particularly in emerging markets like Indonesia. This study investigates the effects of green accounting, green innovation, environmental performance, and sustainability reports on company value in Indonesia’s basic and chemical industry sector (2021–2023). Using purposive sampling, 84 companies were analyzed via multiple linear regression (SPSS 27). Variables were measured through environmental cost disclosures (green accounting), PROPER ratings (environmental performance), and sustainability report indices. Green accounting and sustainability reports negatively affect company value, while green innovation has a positive impact. Environmental performance shows no significant effect. The model’s low Adjusted R² (0.142) indicates other unexplored factors. Companies should prioritize cost-efficient green innovations over symbolic disclosures. Policymakers may need to incentivize genuine sustainability efforts. Future research should expand sectors (e.g., energy) and incorporate variables like profitability to enhance explanatory power.
The Impact of ESG Program Implementation on Company Performance in the Hospital Sector of Companies Listed on the IDX in 2021–2024 Indrawati, Indrawati; Kartika, Indri
Journal of Social Research Vol. 4 No. 10 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i9.2777

Abstract

Hospitals, as providers of public healthcare services, view ESG as crucial for business sustainability, survival under any circumstances, and gaining stakeholder trust. The implementation of environmental, social, and governance programs is increasingly under scrutiny in assessing company performance. This study will examine how environmental, social, and governance aspects will affect company performance in the hospital sector. The population of this study was hospital sector companies listed on the Indonesia Stock Exchange (IDX) in 2021–2024. The sampling method was purposive sampling, resulting in 10 research samples. Hypothesis testing was conducted using the Pls-Sem approach using the SmartPLS application to examine the relationship between variables. The results showed that environmental factors had a significant positive effect on company performance, social factors had a significant negative effect on company performance, and governance factors had a significant negative effect on company performance. This research can be expanded by using samples from other industries or adding moderating or mediating variables. Companies should comply with ESG regulations. Furthermore, the government can use the results of this study to improve ESG regulations.
Co-Authors Agustina, Tiara Bulan Ainun Soraya, Munawaroh Anggi, Olivia Anindya Rahmasari, Meutia Cahyani, Habibah Inas Cahyaningtyas, Rahayu Nur Chrisna Suhendi Fairus Yumna, Uli Herdiansyah, Habib Akbar Indah Yuliana Indrawati Indrawati Ivanna, Julia Kiryanto Kiryanto Lailatul Elvia, Trisna Maya Indriastuti Mutamimah Mutamimah Nadapdap, Yaser Pareak Sentosa Nadhifah, Nafisatun Najihah, Naila Nala Rizka Kamalia Nugrahini, Dian Essa Purba, Sri Damar Wulan Yasinta Putri, Dwi Nika Saragih, Johan Perdana Simanjuntak, March Kevin Sitanggang, David Christian Sitorus, Novandiwan Sitorus, Nurqowwiyani Zulnun