Akuntansi Prima
Vol. 7 No. 2 (2025): Akuntansi Prima

Pengaruh Kepemilikan Institusional, Profitabilitas dan Green Accounting Terhadap Nilai Perusahaan

Tiffany, Sheila Tiffany (Unknown)
Louis, Viana (Unknown)
Utama, Felicia (Unknown)
Nasution, Siti Aisyah (Unknown)
Anggono (Unknown)



Article Info

Publish Date
30 Oct 2025

Abstract

This study aims to determine the effect of institutional ownership, return on assets, return on equity, and green accounting on firm value in companies in the food and beverage industry listed on the Indonesia Stock Exchange. The selected research population was 25 food and beverage subsector companies for the 20202022 period, resulting in 75 research samples. The partial research results show that simultaneously, the variables of institutional ownership, return on assets, return on equity, and green accounting have a positive and significant effect on firm value. Partially, the variable of institutional ownership has a negative and significant effect on firm value, but the variables of return on assets, return on equity, and green accounting have no effect on firm value in food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2020-2022 period.

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Journal Info

Abbrev

JAPRI

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Environmental and social accounting; Accounting for non-profit organisations; ...