Green Accounting and Disclosure of Sustainability Report on Firm Values in Indonesia
The industry must deal with environmental issues by implementing green accounting and disclosure of sustainability reports. This study aimed to determine the effect of implementing green accounting and disclosure of sustainability reports on firm value. The research was conducted in Indonesia Manufa...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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EDP Sciences
2023-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/63/e3sconf_icobar23_02024.pdf |
| _version_ | 1797673592264065024 |
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| author | Astari Tri Ayu Laurens Sebastianus Wicaksono Aries Sujarminto Aditya |
| author_facet | Astari Tri Ayu Laurens Sebastianus Wicaksono Aries Sujarminto Aditya |
| author_sort | Astari Tri Ayu |
| collection | DOAJ |
| description | The industry must deal with environmental issues by implementing green accounting and disclosure of sustainability reports. This study aimed to determine the effect of implementing green accounting and disclosure of sustainability reports on firm value. The research was conducted in Indonesia Manufacturing companies with an observation period of 2019-2021. The data analysis technique used is Multiple Linear Regression Analysis. The study results show that applying green accounting has a positive effect on firm value, and disclosure of sustainability reports has a negative effect on firm value. The application of green accounting can significantly increase the company’s value. However, the disclosure of the sustainability report shows a negative result because the company continues to improve its sustainability reports, but the increase is not in line with firm value. |
| first_indexed | 2024-03-11T21:47:39Z |
| format | Article |
| id | doaj.art-773ddd8e33a246408eceb6f348ee624c |
| institution | Directory Open Access Journal |
| issn | 2267-1242 |
| language | English |
| last_indexed | 2024-03-11T21:47:39Z |
| publishDate | 2023-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj.art-773ddd8e33a246408eceb6f348ee624c2023-09-26T10:11:35ZengEDP SciencesE3S Web of Conferences2267-12422023-01-014260202410.1051/e3sconf/202342602024e3sconf_icobar23_02024Green Accounting and Disclosure of Sustainability Report on Firm Values in IndonesiaAstari Tri Ayu0Laurens Sebastianus1Wicaksono Aries2Sujarminto Aditya3Accounting Department, BINUS Online Learning, Bina Nusantara UniversityAccounting Department, BINUS Online Learning, Bina Nusantara UniversityAccounting Department, BINUS Online Learning, Bina Nusantara UniversityAccounting Department, BINUS Online Learning, Bina Nusantara UniversityThe industry must deal with environmental issues by implementing green accounting and disclosure of sustainability reports. This study aimed to determine the effect of implementing green accounting and disclosure of sustainability reports on firm value. The research was conducted in Indonesia Manufacturing companies with an observation period of 2019-2021. The data analysis technique used is Multiple Linear Regression Analysis. The study results show that applying green accounting has a positive effect on firm value, and disclosure of sustainability reports has a negative effect on firm value. The application of green accounting can significantly increase the company’s value. However, the disclosure of the sustainability report shows a negative result because the company continues to improve its sustainability reports, but the increase is not in line with firm value.https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/63/e3sconf_icobar23_02024.pdf |
| spellingShingle | Astari Tri Ayu Laurens Sebastianus Wicaksono Aries Sujarminto Aditya Green Accounting and Disclosure of Sustainability Report on Firm Values in Indonesia E3S Web of Conferences |
| title | Green Accounting and Disclosure of Sustainability Report on Firm Values in Indonesia |
| title_full | Green Accounting and Disclosure of Sustainability Report on Firm Values in Indonesia |
| title_fullStr | Green Accounting and Disclosure of Sustainability Report on Firm Values in Indonesia |
| title_full_unstemmed | Green Accounting and Disclosure of Sustainability Report on Firm Values in Indonesia |
| title_short | Green Accounting and Disclosure of Sustainability Report on Firm Values in Indonesia |
| title_sort | green accounting and disclosure of sustainability report on firm values in indonesia |
| url | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/63/e3sconf_icobar23_02024.pdf |
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