SAR (Soedirman Accounting Review): Journal of Accounting and Business
Vol 9 No 1 (2024): June 2024

ECO-EFFICIENCY, GREEN INNOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDUSTRI HIGH PROFILE

-, Sunarto - (Unknown)
-, Yanti (Unknown)
Trisyanto, Ade (Unknown)



Article Info

Publish Date
03 Jun 2024

Abstract

This study aims to determine the effect of eco efficiency, green innovation and carbon emission disclosure on company value in high profile industrial companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique in this research used purposive sampling. The analytical technique used in the research is multiple linear regression analysis with the analysis tested namely classical assumptions which include normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. Hypothesis testing consists of analysis of the coefficient of determination, partial test (t) and simultaneous test (f). The research population is high profile industrial companies for the 2018-2022 period with a sample size of 110 data. The study results show that partially eco-efficiency has no effect on company value, green innovation has an effect on company value, carbon emissions disclosure has an effect on company value and simultaneously eco-efficiency, green innovation and carbon emissions disclosure have an effect on company value.

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Journal Info

Abbrev

sar

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

SAR (Soedirman Accounting Review): Journal of Accounting and Business publishes original articles from various topics in the accounting field. SAR has open access policy and published by Faculty of Economics and Business, Universitas Jenderal Soedirman in co-operation with Indonesia Chartered ...