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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Ginarti, Cahyo
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Computer Science & IT Economics, Econometrics & Finance

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The Impact of Green Accounting, Carbon Emission Disclosure, and Environmental Performance on Mining Companies’ Valuation Surianti, Meily; Sibarani, Angie Gracia; Sibarani, Jojor Lisbet; Ginarti, Cahyo; Gultom, Selfi Afriani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2707

Abstract

This examines and evaluates how green accounting, carbon emission disclosure, and environmental performance affect the valuation of mining companies that are listed on the IDX. agency administrations contribute to growing the employer's esteem, which causes herbal harm because of the enterprise's types of trade. Auxiliary data from mining organizations' annual reports and preservation reports, along with related environmental and forest carrier tests for the years 2021–2023 are the sources of information used in this observation. The research strategy used a purposive check, so that forty-five perceptual information had been obtained from 15 companies. The look at become carried out the use of a multivariate actual research with the SEM-PLS approach and the assist of the clever-PLS software. The study's findings indicate that while carbon emissions have a high-quality impact on goodwill, herbal execution has a fantastic impact on goodwill, and green accounting has a negative effect.
Co-Authors Gultom, Selfi Afriani Sibarani, Angie Gracia Sibarani, Jojor Lisbet Surianti, Meily