JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 8 No 3 (2024): December

The Impact of Green Accounting, Carbon Emission Disclosure, and Environmental Performance on Mining Companies’ Valuation

Surianti, Meily (Unknown)
Sibarani, Angie Gracia (Unknown)
Sibarani, Jojor Lisbet (Unknown)
Ginarti, Cahyo (Unknown)
Gultom, Selfi Afriani (Unknown)



Article Info

Publish Date
28 Dec 2024

Abstract

This examines and evaluates how green accounting, carbon emission disclosure, and environmental performance affect the valuation of mining companies that are listed on the IDX. agency administrations contribute to growing the employer's esteem, which causes herbal harm because of the enterprise's types of trade. Auxiliary data from mining organizations' annual reports and preservation reports, along with related environmental and forest carrier tests for the years 2021–2023 are the sources of information used in this observation. The research strategy used a purposive check, so that forty-five perceptual information had been obtained from 15 companies. The look at become carried out the use of a multivariate actual research with the SEM-PLS approach and the assist of the clever-PLS software. The study's findings indicate that while carbon emissions have a high-quality impact on goodwill, herbal execution has a fantastic impact on goodwill, and green accounting has a negative effect.

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Journal Info

Abbrev

jasa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...