Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Naomi Yolanda Silalahi
Politeknik Negeri Medan
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Eco-Efficiency, Enviromental Cost, and Intellectual Capital on Firm Value Meily Surianti; Naomi Yolanda Silalahi; Jojor Lisbet Sibarani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.25147

Abstract

This study investigates the association between firm Value and three key non-financial metrics: eco-efficiency, environmental costs, and intellectual capital. The study uses 99 secondary data observations, comprising annual and sustainability reports from mining sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. Multiple linear regression, performed in SPSS version 29, was used for data analysis. Our findings reveal that intellectual capital significantly affects firm Value, while both eco-efficiency and environmental costs don’t affect firm Value.
Co-Authors Jojor Lisbet Sibarani Meily Surianti