AICS
Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020

The Effect of Environmental Accounting on The Increase in Firm Value

Bahtiar Effendi (Matana University)



Article Info

Publish Date
09 Mar 2021

Abstract

This study aims to analyze the factors of environmental accounting which consist of material inputs, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaints mechanisms to increase firm value. The sample in this study was 71 respondents from companies in Banten which were determined based on the purposive sampling method. Then the data were analyzed using multiple linear regression methods. The results showed that environmental accounting which is proxied by non-product output, other aspects, and environmental complaints mechanisms have a significant positive effect on increasing firm value. Furthermore, it was found that there was a significant negative effect between material input and supplier assessment on the increase in firm value. Also, it was found that the compliance aspect had a positive and insignificant effect on the increase in firm value and the transportation aspect had a negative and insignificant effect on the increase in firm value. Finally, the results of this study found that environmental accounting simultaneously has a significant effect on firm value.

Copyrights © 2020






Journal Info

Abbrev

conferenceseries

Publisher

Subject

Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

ADI International Conference Series (AICS) is open access journal published by Asosiasi Dosen Indonesia. AICS (ADI International Conference Series) is Supported by ADI Publisher & Organized by Pandawan. AICS (ADI International Conference Series) provides media to publish scientific articles from ...