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All Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi
Putri, Ayudiyah
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Economics, Econometrics & Finance

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PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, TAX PLANNING, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Putri, Ayudiyah; Yantiana, Nella
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.7145

Abstract

Purpose: This study aims to determine the effect of green accounting, intellectual capital, tax planning, and leverage on company value, Methods: The research used a quantitative approach obtained from secondary data, namely financial reports of basic industry companies listed on the Indonesia Stock Exchange, with purposive sampling technique., Analysis data: The data were analyzed using multiple linear regression with SPSS version 26, Result and discussions: The results of this study indicate that green accounting, tax planning, and leverage affect company value, while intellectual capital does not affect company value., Conclusion: Based on the findings of this study, companies can consider effective measures in implementing green accounting and tax planning within their companies, as well as maintaining a stable debt level in order to achieve the expected company value. Further research can explore the influence of intellectual capital on other sectors in order to gain a more comprehensive understanding.  
Co-Authors Yantiana, Nella