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All Journal Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Studi Ilmu Manajemen dan Organisasi Jurnal Manajemen Mandiri Saburai (JMMS) JELAJAH: Journal of Tourism and Hospitality DEVOTE: Jurnal Pengabdian Masyarakat Global Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Bakti Masyarakat Manajemen Indonesian Journal of Community Empowerment Journal of Governance and Public Administration Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Ekonomi, Manajemen, Akuntansi Welfare: Jurnal Pengabdian Masyarakat Jurnal JEJAMA Manajemen Malahayati
Euis Mufahamah
Universitas Malahayati
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Public Health Social Sciences Other

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Peran Green Accounting dan Green Intellectual Capital terhadap Nilai Perusahaan Manan, Mohammad Athian; Wuryanti, Lestari; Mufahamah, Euis
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4592

Abstract

Purpose: This study aims to investigate the effect of Green Accounting and Green Intellectual Capital on the firm value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methodology/approach: This research adopts a descriptive quantitative approach, utilizing secondary data obtained from annual and sustainability reports. The study population comprises 134 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 94 firms were selected using purposive sampling based on specific criteria. Data analysis is performed using SPSS version 23, applying panel data regression methods. Firm value is represented by Tobin’s Q, Green Accounting is evaluated through environmental disclosure indicators, and Green Intellectual Capital is measured using human, structural, and relational capital proxies. Results/findings: The findings indicate that both Green Accounting and Green Intellectual Capital have a positive and significant effect on firm value. These results suggest that companies that are transparent about environmental practices and strategically manage intellectual resources are better valued in the market. Conclutions: Green Accounting and Green Intellectual Capital have a significant positive impact on firm value. Environmental transparency and effective management of intellectual resources enhance market perception, reflecting higher value for manufacturing firms in Indonesia during the 2019–2023 period. Limitations: The study only focused on listed manufacturing companies and used publicly available secondary data. Contribution: This research enriches the understanding of sustainability practices' role in increasing firm value, especially in emerging markets.
The Effect of Environmental, Social, and Governance (ESG) Disclosure and Retention Ratio on Company Size in Companies Listed on the Indonesia Stock Exchange in 2022-2024 Mufahamah, Euis; Rahyono, Rahyono; Saputra, Rengga Desca; Azzahra, Safira; Rahmadani, Nanda; Musyafa'ah, Siti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10041

Abstract

This study aims to examine the influence of environmental, social, and governance (ESG) disclosure and retention ratios on company size. Sample selection was carried out using the purposive sampling method, which is a sampling technique from a number of populations based on certain criteria so that the selected sample is in accordance with the research objectives. The population in this study is energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The number of samples obtained was 8 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024, so the number of observations was 24 data. The data sources used in this study come from the official website of the Indonesia Stock Exchange and the websites of related companies. This study uses a quantitative approach with data collection techniques using descriptive analysis and multiple linear regression analysis, and utilizes SPSS 25 software to process data. The results of the analysis show that ESG disclosure and retention ratio have no effect on company size. These findings indicate that these factors have not been the main determinant of the size of energy sector companies in Indonesia in the study period. This research is expected to contribute to the development of literature related to ESG and retention ratios in Indonesia and become a consideration for company management and investors in strategic decision-making.
Co-Authors Abdillah, Fredika Adi Kurniawan Amellia Suganda ANDIKA SAPUTRA Anita Anita Arianzah, Ahmad Taufik Arie Fitria Azzahra, Safira Baehaqi Biaggi Laksana, Mohammad Dafitri, Rizkika Dewi, Wuri Astamala Edi Purwanto Erna Listyaningsih Fadila Febriani Febrianty, Febrianty Fitria, Arie Harold Kevin Alfredo Harun, Harmani Hasibuan, Kalijunjung Indriani, Wiewiek Kalijunjung Hasibuan Lestari Wuryanti Lestari Wuryanti Magad, Azidan Mariska, Novalia Mas'ud, Biyan Naufal MAULANA, BIMA Muhammad Irfan Pratama Muhammad Muhammad Muhammad Muhammad Musyafa'ah, Siti Prastyo, Adi Putri, Addela Mariska Putri, Fadillah Dwi Rahmadani, Nanda Rahyono Rahyono Rahyono Rahyono Ramadhini, Putri Aulia Sagala, Raihan Zaky Salsafara, Rizkia Samosir, Amril Saputra, Rengga Desca Sari, Novita Yuliana Sejati, Hiro Sofyani, Widya Suganda, Amellia Sukawati, Aprilia Dwi Suryani Suryani Syahromi, Syahromi VAHERA, ANYELIR ALIYA Wati, Reffika Wicaksono, Fardan Abi Wiewiek Indriani Wuri Astamala Dewi Wuryanti, Lestari Yani, Iis