Owner : Riset dan Jurnal Akuntansi
Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025

Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja

Maryanti, Eny (Unknown)
Biduri, Sarwenda (Unknown)
Maya Kumala Sari, Herlinda (Unknown)



Article Info

Publish Date
01 Jan 2025

Abstract

This study investigates the impact of CED and Green Intellectual Capital (GIC) on financial performance and firm value, which are crucial metrics for assessing a company's sustainability and market reputation. Despite the growing emphasis on environmental responsibility, the adoption of CED and GIC remains inconsistent, particularly in emerging markets like Indonesia. Previous research has shown mixed results on the relationship between these factors and financial outcomes. This study aims to clarify the effects of CED and GIC on financial performance and firm value. The findings reveal that CED positively impacts both financial performance and firm value, while GIC significantly influences firm value but not financial performance. This study uniquely integrates CED and GIC in the context of Indonesian firms. The results underscore the importance of environmental disclosures and intellectual capital in enhancing firm value, offering strategic insights for policymakers and practitioners.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...