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INDONESIA
Studi Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 31097812     DOI : https://doi.org/10.61401/sabi
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau. Studi Akuntansi dan Bisnis Indonesia (SABI) adalah jurnal ilmiah yang mempublikasikan karya tulis akademik dan riset dalam bidang akuntansi dan bisnis yang berfokus pada konteks Indonesia. Jurnal ini menjadi wadah publikasi bagi akademisi, peneliti, praktisi, dan mahasiswa untuk menyampaikan hasil penelitian empiris, kajian teoretis, dan studi kasus yang relevan dan berkualitas tinggi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1 Documents
 1 
Search results for , issue "Vol 1 No 4 (2025): October" : 1 Documents clear
The Effect of Environmental Performance and Environmental Costs on Firm Value with Profitability as a Mediating Variable Kartobi, Rinaldi; Gustiawaty Dewi, Fajar
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): October
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i4.401

Abstract

Purpose: This study examines the effect of environmental performance and environmental costs on firm value with profitability as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Methodology/approach: Using a quantitative approach, 75 firm-year observations are selected through purposive sampling from annual and sustainability reports. Firm value is proxied by Tobin’s Q, profitability by ROA, and environmental variables by disclosure indices. Data are analyzed using multiple regression, path analysis, and the Sobel test. Results/findings: Environmental performance negatively affects profitability, while environmental costs have no significant effect. Both variables do not directly influence firm value. Profitability positively affects firm value and mediates the effect of environmental performance, but not environmental costs. Conclusions: The capital market in the Indonesian energy sector remains more financially oriented than environmentally oriented in determining firm value. Limitations: The study focuses only on the energy sector and a short observation period. Contribution: This study enriches empirical evidence on sustainability and firm value relationships in emerging markets.

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