Jurnal Akuntansi dan Keuangan
Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026

The Effect of Eco-Efficiency, Enviromental Cost, and Intellectual Capital on Firm Value

Meily Surianti (Politeknik Negeri Medan)
Naomi Yolanda Silalahi (Politeknik Negeri Medan)
Jojor Lisbet Sibarani (Politeknik Negeri Medan)

Article Info

Publish Date
31 Mar 2026

Abstract

This study investigates the association between firm Value and three key non-financial metrics: eco-efficiency, environmental costs, and intellectual capital. The study uses 99 secondary data observations, comprising annual and sustainability reports from mining sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. Multiple linear regression, performed in SPSS version 29, was used for data analysis. Our findings reveal that intellectual capital significantly affects firm Value, while both eco-efficiency and environmental costs don’t affect firm Value.

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Malikussaleh

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...