KINERJA : Jurnal Ekonomi dan Bisnis
Vol 6 No 02 (2023): KINERJA : Jurnal Ekonomi dan Bisnis

GREEN ACCOUNTING DAN FAKTOR YANG MEMPENGARUHINYA

Kurniawan, Elan (Unknown)

Article Info

Publish Date
05 Jan 2024

Abstract

This study aims to determine the capital structure and corporate value of green accounting disclosures. The sample used in this study is a company listed on the Indonesia Stock Exchange by issuing annual financial reports for the 2020 – 2022 period, samples taken by 12 companies. The independent variable of this research is capital structure which is measured by Debt to Equity Ratio while company value is measured by price to book value. The dependent variable of this research is disclosure of green accounting which is measured by the Global Reporting Initiative (GRI) index value. The results show that capital structure has no significant effect on green accounting disclosures and firm value has a significant effect on green accounting disclosures.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
KINERJA : Jurnal Ekonomi dan Bisnis
Website

Abbrev

Kinerja

Publisher

Universitas Islam As-Syafiiyah

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KINERJA : Jurnal Ekonomi dan Bisnis is a peer reviewed journal that provides a forum for original publications relevant to economics, management and business, for researchers, lecturers, students and alumni both from the Faculty of Economics and Business, As-Syafiiyah Islamic University and from ...