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All Journal Jurnal Management Risiko dan Keuangan
Azizah, Zelfi Nur
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Decision Sciences, Operations Research & Management

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Green Innovation, Environmental Management Accounting, and Environmental Performance: Their Impact on Firm Value Azizah, Zelfi Nur; Wijayanti, Risna
Jurnal Management Risiko dan Keuangan Vol. 4 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The increasing issues of environmental condition has pressed the transition toward environmentally-friendly industry. Then, the demand in industry has caused the shift in the valuation for companies in their contribution to the environment as a form of advantages amid their effort of keeping their sustainability, and companies with the highest contribution to emission and pollution are no exception. Therefore, assessments on the effective environmental protection efforts that support firm value are required. The objective of this research is to identify the relationships between green innovation, Environmental Management Accounting (EMA), and firm value with the mediation of environmental performance. Using purposive sampling, 38 energy-sector companies listed on the Indonesia Stock Exchange from 2019 to 2022 were selected as the sample. The direct and indirect relationships between the construct variables were analyzed quantitatively by utilizing PLS-SEM in SmartPLS 4. The results indicate that green innovation and EMA have significant impacts on firm performance, that green innovation significantly affects the companies’ environmental performance, and that environmental performance does not mediate the influences of green innovation and EMA on firm value.
Co-Authors Wijayanti, Risna