Adpebi Science Series
2022: 1st AICMEST 2022

Green Accounting and Its Implementation to Firm Value in Mining Companies of Indonesia

Martini, Martini (Unknown)
Marakesuma, Indrawati (Unknown)
Triharyati, Eri (Unknown)
Nurhayati, Yuli (Unknown)
Andrialdo, Arisky (Unknown)
Yavanda, Sendi (Unknown)
Facriyah Pratama Muri, Febi (Unknown)

Article Info

Publish Date
17 Sep 2022

Abstract

Green accounting encourages companies to carry out activities that have a positive impact on the environment so as to have a positive impact on the firm value and the future of the company. This study investigates the effect of green accounting on firm value which is considered to give a positive signal to investors' assessment of investing in the future. The research method uses SmartPLS 3.0 with green accounting variables proxied by the PROPER value and environmental costs and the firm value variable as proxied by ROE and PER. The results of the study prove that green accounting has no effect on firm value with a coefficient of 0.347 and a t statistic of 1.805, it is concluded that H0 is accepted. Green accounting disclosed by mining sector companies is only carried out as a fulfillment of applicable regulations and does not provide a good signal by investors so that it does not increase the value of the company.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Adpebi Science Series
Website

Abbrev

AICMEST

Publisher

Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Subject

Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Environmental Science

Description

Adpebi Science Series is a scientific media as a forum for publication of research results, literature reviews, and/or ideas from various disciplines. This Proceeding is a joint publication forum for Humanities and Social Sciences, as well as Science and Technology which aims to develop human ...