Jurnal Ilmiah Akuntansi Kesatuan
Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024

The Effect of Green Accounting, Carbon Emission Disclosure and Profitability on Company Value

Fina, Fina (Unknown)
Maulidia, Rahma (Unknown)
Mustika, Ira Grania (Unknown)



Article Info

Publish Date
04 Oct 2024

Abstract

The value of a company becomes the primary measure of performance to understand how a company is valued and appreciated in a business environment. However, rapid economic growth has led to increased environmental problems. The solution to this is to invest in environmental rehabilitation programmes to gain legitimacy in the public eye and the availability of information that can be a signal about the company's strategy especially in terms of environmental and social aspects. The study aims to analyze the impact of green accounting, carbon emission disclosure, and profitability on the value of companies in the mining sector listed on the Indonesian Stock Exchange period 2021-2023. Sampling techniques are purposive sampling with samples of 32 companies. Quantitative approaches of causal associative types, data analysis involves descriptive statistical tests, classical assumption tests, and double linear regression. The results show that green accounting and carbon emission disclosure have no significant impact on the value of a company, while profitability has a significant impact.

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Journal Info

Abbrev

jiakes

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...