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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Sunarto - -
Universitas Buana Perjuangan Karawang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ECO-EFFICIENCY, GREEN INNOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDUSTRI HIGH PROFILE Sunarto - -; Yanti -; Ade Trisyanto
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11915

Abstract

This study aims to determine the effect of eco efficiency, green innovation and carbon emission disclosure on company value in high profile industrial companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique in this research used purposive sampling. The analytical technique used in the research is multiple linear regression analysis with the analysis tested namely classical assumptions which include normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. Hypothesis testing consists of analysis of the coefficient of determination, partial test (t) and simultaneous test (f). The research population is high profile industrial companies for the 2018-2022 period with a sample size of 110 data. The study results show that partially eco-efficiency has no effect on company value, green innovation has an effect on company value, carbon emissions disclosure has an effect on company value and simultaneously eco-efficiency, green innovation and carbon emissions disclosure have an effect on company value.
Co-Authors Ade Trisyanto Yanti -