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INDONESIA
Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Published by Universitas Gunadarma
ISSN : -     EISSN : 30477255     DOI : http://dx.doi.org/10.35760/jkaap
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal JKAAP (Jurnal Kajian Akuntansi, Auditing dan Perpajakan) diterbitkan oleh Bagian Publikasi Universitas Gunadarma. Jurnal ini diterbitkan dua kali setahun pada bulan Juni dan Desember. Jurnal JKAAP (Jurnal Kajian Akuntansi, Auditing dan Perpajakan) menerbitkan artikel di bidang akuntansi yang memberikan kontribusi terhadap pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol 1, No 2 (2024)" : 11 Documents clear
Corporate Value: Are Investors Evaluating Environmental Performance and Eco-Efficiency Alongside Profitability? Caecilia Widi Pratiwi; Mochamad Ilham Fauzi; Emmy Indrayani
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol 1, No 2 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2024.v1i2.13049

Abstract

Corporate value refers to the evaluation investors place on a company's success and performance, which is reflected in its stock market price. This study seeks to analyze the impact of Environmental Performance, Profitability, and Eco-Efficiency on Corporate Value. The independent variables include environmental performance, measured by adherence to standards, profitability assessed through return on assets, and eco-efficiency represented by ISO-14001 certifications. The research utilizes secondary data from the annual financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. A purposive sampling technique was employed based on specific criteria, resulting in a sample of 10 companies. Data analysis was conducted using multiple linear regression analysis with SPSS version 25. The findings indicate that Environmental Performance and Eco-Efficiency do not significantly affect Corporate Value, whereas profitability does have an impact.

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