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rahmadhani, sarinuzullina
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Economics, Econometrics & Finance Social Sciences

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The Effect of Green Accounting Implementation and Asset Turnover on Corporate Value in Manufacturing Sector Companies on the Indonesia Stock Exchange Tampubolon, Michael Saputra; rahmadhani, sarinuzullina
Journal of Sustainable Economics Vol. 1 No. 1 (2023): Journal of Sustainable Economics
Publisher : TALENTA PUBLISHER UNIVERSITAS SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jse.v1i1.12112

Abstract

This study aims to determine the effect of green accounting as measured by the PROPER performance rating of the Ministry of Environment and Assets Turnover as measured by Total Assets Turnover (TATO) on firm value (PBV). Sampling was carried out using a purposive sampling method with manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that the application of green accounting has a positive and significant effect on corporate value and asset turnover has a positive and significant effect on corporate value.
Co-Authors Tampubolon, Michael Saputra