Article Per Year (5 Year)
p-Index From 2021 - 2026
3.364
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Ekonomi Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Jurnal Teknologi Pertanian AJIE (Asian Journal of Innovation and Entrepreneurship) Science and Technology Indonesia Indonesian Journal of Sustainability Accounting and Management Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JAE (Jurnal Akuntansi dan Ekonomi) The International Journal of Business Review (The Jobs Review) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Asian Business and Management (IJABM) Indonesian Journal of Sustainability Accounting and Management International Journal of Business, Economics & Financial Studies Journal of Multidisciplinary Academic and Practice Studies Jurnal Sinergi
Lindrianasari
Universitas Lampung
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Social Sciences Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Applied Finance

 1 
THE EFFECT OF ENVIRONMENTAL INVESTMENT AND FIRM ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: AN EMPIRICAL STUDY IN INDONESIA Dhiona Ayu Nani; Vera Apri Dina Safitri; Lindrianasari Lindrianasari
Journal of Applied Finance & Accounting Vol. 9 No. 1 (2022): Publish on June 2022
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v9i1.8306

Abstract

This study examines the effect of environmental investment and firm environmental performance on firm value. The method used is a quantitative method with secondary data. This study used panel data from firms' financial statements sensitive to environmental issues. The sample was companies sensitive to environmental issues, such as mining, plantation, and manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The results of this study indicate that investment in the environmental sector and firm environmental performance have a positive but not significant effect on firm value. This result shows that the investment in environmental conservation conducted by companies was effective for improving the firm value but not significant; this is because the investment in the environmental sector companies spend in Indonesia is still minimal. The results of this study also show that environmental performance has a positive but insignificant effect; this is because, based on existing data, not many companies in Indonesia have received gold and green ratings. The implications of this study are (a) the company's efforts in preserving the environment because their business activities are not only beneficial for the surrounding society, but this will improve the firm's environmental performance and sustainability, and (b) investment in the environmental sector is essential for companies to achieve good environmental performance, and (c) for accounting standard setters (IAI) and the Government, more binding rules are needed for companies to disclose the costs of environmental conservation.  
Co-Authors . Aminah . Komarudin Achmad Subagio Agus Setiawan Alfina Cahyaningsih Alvira, Alvira Amelia, Yunia Aminah, Aminah Andani, Gina Andi Sanjaya Andi Sanjaya Andi, Kiagus Arif Sahputra Arisman Adnan Bashiri, Abdul Basit Bunga Tri Lestari Dharma, Fitra Dharma, Fitra Dhiona Ayu Nani Diajeng Fitri Wulan Dwi Gita Noramalia Einde Evana Einde Evana Einde Evana Einde Ivana Einde Ivana Elfaki, Faiz AM Fadli Andika Putra Fajar Gustiawaty Dewi Fanisya Alya Puteri Farichah Farichah Fitra Darma Haninun Ilham Suwanderi Indradewa, Rhian Ivana Siregar Jogiyanto Hartono Khairudin Khairudin Kiagus Andi Komalasari, Agrianti Ladista, Rindy Dwi M. Yusuf Sulfarano Barusman Mafiana Annisya Maulidia Berlianti Mukti, Ade Damaria Mustofa Usman Nafi', Ahmad Niken Kusumawardani Ninuk Dewi Kesumaningrum Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono Nurdiono _ Nurud Diniyah Oktavia, Reni Padma Dewi Piranti Pigo Nauli R. Weddie Adriyanto, R. Weddie R. Weddie Andriyanto Rahmania Santi, Afra Ratna Septiyanti Reni Oktavia Rindu Rika Gamayuni Rindu Rika Gamayuni Rona Majidah Rona Nabila Gusrima Rosmiati Tarmizi Russel, Edwin Salma Karina Seputra Samsul Bakri Samuel Simanjuntak Saputri, Maya Aulia SETIYONO MIHARJO Sianipar, Rifki Safutra Sudrajat sudrajat Sulistyaningsih, Dwi Juwita Supriyadi . Susi Sarumpaet Syaipudin, Usep Tri Joko Prasetyo Usep Syaipudin Usep Syaipudin Utama, Denny Vera Apri Dina Safitri Wamiliana Wayan Swarte Widiarti Eka Putri Yunia Amelia Yuztitya Asmaranti Yuztitya Asmaranti, Yuztitya