El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

The Effect of Green Accounting, Sustainable Investment, and Environmental Performance on The Value of Manufacturing Companies on The Indonesia Stock Exchange

Rembulan Angger Malasari (Universitas Muhammadiyah Surakarta)
Mahameru Rosy Rochmatullah (Universitas Muhammadiyah Surakarta)

Article Info

Publish Date
04 Apr 2025

Abstract

In the modern era, companies are increasingly integrating environmental concerns to enhance their corporate value. This study aims to examine the effect of green accounting, sustainable investment, and environmental performance on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study employs a purposive sampling technique, selecting 36 companies that meet the specified criteria. Multiple linear regression analysis is used as the analytical method. The results provide empirical evidence that green accounting and sustainable investment have a significant effect on firm value, whereas environmental performance does not.

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Journal Info
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Website

Abbrev

elmal

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...