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All Journal Basic and Applied Accounting Research Journal
Sitanggang, David Patar
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Economics, Econometrics & Finance

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The Influence of Green Innovation and Environmental Responsibility on Company Value in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the Period 2020 – 2023 Sitanggang, David Patar; Simanjuntak, Arthur; Ginting, Mitha Christina; Elisabeth, Duma Megaria
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This research examines the relationship between green innovation and environmental responsibility on company valuation across 12 purposively selected consumer sector businesses from 51 companies listed on the IDX (2020-2023). Through multiple linear regression using SPSS 26, the findings reveal that individually both variables have a significant negative impact on company value, while simultaneously demonstrating a significant influence. The coefficient of determination indicates the research model explains 19.7% of variations in company value, with 80.3% influenced by external factors. These findings present a new perspective on the complex relationship between sustainable practices and market perceptions of company value in the Indonesian consumer industry context, which differs from conventional stakeholder expectations.
Co-Authors Arthur Simanjuntak Elisabeth, Duma Megaria Ginting, Mitha Christina