International Journal Business, Management and Innovation Review
Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review

Financial Performance : The Effect of Green Accounting on Firm Value

Okta Amiko Naka (Unknown)
Rina Yuniarti (Unknown)
Hernadianto Hernadianto (Unknown)
Yusmaniarti Yusmaniarti (Unknown)
Marini Marini (Unknown)



Article Info

Publish Date
25 Apr 2025

Abstract

Technological advances, changing consumer patterns, and the need for the economy are expected to drive large companies in the future of the business world. The purpose of this study was to examine Green Accounting on firm value mediated by financial performance.  The population in this study were manufacturing companies with purposive sampling technique. The data analysis technique used is SEM PLS processed with WarpPLS 7.0. The results showed that Green Accounting has a significant positive effect on firm value. This shows that the findings of this study indicate that Green Accounting can increase firm value. Financial performance is able to mediate the effect of Green Accounting on firm value. Increased investor and public confidence encourages companies to disclose environmental reports in a transparent and accountable manner.

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Journal Info

Abbrev

ijbmir

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Topics in this Journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management ...