Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Applied Accounting and Sustainable Finance
Mutiara Ilmiana Nur Isfani
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinants of Firm Value: Evidence from Carbon Emission Disclosure, Green Innovation, and Cash Holding Mutiara Ilmiana Nur Isfani; Ahmad Zakia Garda Pratama
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 3 (2025): December 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i3.126

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of carbon Emission Disclosure, Green Innovation, and Cash Holding on Firm Value. Design/methodology/approach – This study uses quantitative research. The sample in this study consist of 40 companies in the transportation and logistics, and infrastructure sectors listed on Indonesian Stock Exchange from 2021-2024. The analysis technique used to the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study found carbon emission disclosure had a negative and statictically insignificant effect on firm value, while green innovation had a negative and statistically significant effect on firm value, and cash holding had a positive and statistically significant effect on firm value. Research limitations/implications – This study discusses firm value and other such as carbon emission disclosure, green innovation, and cash holding focusing on transportation and logistics, and infrastructure sectros.
Co-Authors Ahmad Zakia Garda Pratama