The Effect of Green Accounting, Carbon Emission Disclosure and Profitability on Company Value

Authors

  • Fina Fina Universitas Tanjungpura; Pontianak, Indonesia
  • Rahma Maulidia Universitas Tanjungpura; Pontianak, Indonesia
  • Ira Grania Mustika Universitas Tanjungpura; Pontianak, Indonesia

Keywords:

Green Accounting, Carbon Emission Disclosure, Profitability, Value of Company

Abstract

The value of a company becomes the primary measure of performance to understand how a company is valued and appreciated in a business environment. However, rapid economic growth has led to increased environmental problems. The solution to this is to invest in environmental rehabilitation programmes to gain legitimacy in the public eye and the availability of information that can be a signal about the company's strategy especially in terms of environmental and social aspects. The study aims to analyze the impact of green accounting, carbon emission disclosure, and profitability on the value of companies in the mining sector listed on the Indonesian Stock Exchange period 2021-2023. Sampling techniques are purposive sampling with samples of 32 companies. Quantitative approaches of causal associative types, data analysis involves descriptive statistical tests, classical assumption tests, and double linear regression. The results show that green accounting and carbon emission disclosure have no significant impact on the value of a company, while profitability has a significant impact.

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Published

2024-10-04

How to Cite

Fina, F., Maulidia, R., & Mustika, I. G. (2024). The Effect of Green Accounting, Carbon Emission Disclosure and Profitability on Company Value. Jurnal Ilmiah Akuntansi Kesatuan, 12(5), 685–694. Retrieved from https://jurnal.ibik.ac.id/index.php/jiakes/article/view/2876