Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Vol 1, No 2 (2024)

Corporate Value: Are Investors Evaluating Environmental Performance and Eco-Efficiency Alongside Profitability?

Caecilia Widi Pratiwi (Universitas Gunadarma)
Mochamad Ilham Fauzi (Universitas Gunadarma)
Emmy Indrayani (Universitas Gunadarma)



Article Info

Publish Date
04 Dec 2024

Abstract

Corporate value refers to the evaluation investors place on a company's success and performance, which is reflected in its stock market price. This study seeks to analyze the impact of Environmental Performance, Profitability, and Eco-Efficiency on Corporate Value. The independent variables include environmental performance, measured by adherence to standards, profitability assessed through return on assets, and eco-efficiency represented by ISO-14001 certifications. The research utilizes secondary data from the annual financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. A purposive sampling technique was employed based on specific criteria, resulting in a sample of 10 companies. Data analysis was conducted using multiple linear regression analysis with SPSS version 25. The findings indicate that Environmental Performance and Eco-Efficiency do not significantly affect Corporate Value, whereas profitability does have an impact.

Copyrights © 2024






Journal Info

Abbrev

jkaap

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal JKAAP (Jurnal Kajian Akuntansi, Auditing dan Perpajakan) diterbitkan oleh Bagian Publikasi Universitas Gunadarma. Jurnal ini diterbitkan dua kali setahun pada bulan Juni dan Desember. Jurnal JKAAP (Jurnal Kajian Akuntansi, Auditing dan Perpajakan) menerbitkan artikel di bidang akuntansi yang ...