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Referensi : Jurnal Ilmu Manajemen dan Akuntansi
ISSN : 20890532     EISSN : 25486152     DOI : -
Core Subject : Economy,
Referensi: Jurnal Ilmu Manajemen dan Akuntansi ISSN 2548-6052 (online), ISSN 2089-0532 (cetak), adalah jurnal peer-review yang menerbitkan artikel tentang praktik, teori, dan penelitian di semua bidang ilmu manajemen dan akuntansi. Scope jurnal terdiri dari manajemen, manajemen produksi, manajemen keuangan, manajemen SDM, manajemen pemasaran, dan akuntansi.
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Articles 271 Documents
PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, TAX PLANNING, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Putri, Ayudiyah; Yantiana, Nella
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.7145

Abstract

Purpose: This study aims to determine the effect of green accounting, intellectual capital, tax planning, and leverage on company value, Methods: The research used a quantitative approach obtained from secondary data, namely financial reports of basic industry companies listed on the Indonesia Stock Exchange, with purposive sampling technique., Analysis data: The data were analyzed using multiple linear regression with SPSS version 26, Result and discussions: The results of this study indicate that green accounting, tax planning, and leverage affect company value, while intellectual capital does not affect company value., Conclusion: Based on the findings of this study, companies can consider effective measures in implementing green accounting and tax planning within their companies, as well as maintaining a stable debt level in order to achieve the expected company value. Further research can explore the influence of intellectual capital on other sectors in order to gain a more comprehensive understanding.