International Journal of Social Science
Vol. 1 No. 4: December 2021

THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON FIRM VALUE

Bahtiar Effendi (Universitas Matana)



Article Info

Publish Date
14 Dec 2021

Abstract

This research study aims to examine the effect of implementing environmental management accounting in increasing firm value in Tangerang Raya. This research uses a population of 2,579 manufacturing industrial companies in Banten province spread across Cilegon City, Serang Regency and City, Pandeglang City, Lebak City and Tangerang Raya. The samples were selected using predetermined criteria with quantitative methods. Based on the multiple linear regression testing that has been carried out, the following results are obtained: there is a significant positive effect between the material input aspect and the environmental complaint mechanism aspect on firm value. Furthermore, the results of non-output aspects of products and aspects of compliance have a significant negative effect on firm value. However, there are three aspects of the proxy for the application of environmental management accounting which consist of transportation aspects, other aspects, and supplier assessment aspects that have a positive and insignificant effect on firm value. Simultaneously, the effect of the application of environmental management accounting proxied through material input, environmental complaint mechanism, non-product output, compliance, transportation, supplier assessment and others have a significant effect on firm value.

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Journal Info

Abbrev

IJSS

Publisher

Subject

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

Description

"IJSS” for International Journal of Sosial Science, published by Bajang Instiute. Published in two formats, printed version of ISSN:2798-3463 and the online version of ISSN:2798-4079, both of which are published six times in one year. The scope of the journal studies broadly includes: Culture (a ...