Research Article
The Effect of Green Accounting Implementation on the Firm Value of Indonesian Food Manufacturing Companies
@INPROCEEDINGS{10.4108/eai.26-9-2023.2350719, author={Ghani Ardika and Novadio Arnanda Saputra and Rosinta Ria Panggabean}, title={The Effect of Green Accounting Implementation on the Firm Value of Indonesian Food Manufacturing Companies}, proceedings={Proceedings of the 7th International Research Conference on Economics and Business, IRCEB 2023, 26 September 2023, Malang, East Java, Indonesia}, publisher={EAI}, proceedings_a={IRCEB}, year={2024}, month={11}, keywords={green accounting firm value indonesia gadi ppe firm size growth}, doi={10.4108/eai.26-9-2023.2350719} }- Ghani Ardika
Novadio Arnanda Saputra
Rosinta Ria Panggabean
Year: 2024
The Effect of Green Accounting Implementation on the Firm Value of Indonesian Food Manufacturing Companies
IRCEB
EAI
DOI: 10.4108/eai.26-9-2023.2350719
Abstract
Green accounting implementation has a positive impact on society because it relates to environmental management carried out by companies in the community. The purpose of this study is to examine green accounting implementation's effect on the firm value of Indonesian food manufacturing companies which has been disclosed using the Global Reporting Initiative Standards 2016 Environmental. This study is a quantitative research that uses secondary data which were obtained from the annual report of food manufacturing companies that are listed in the Indonesia Stock Exchange from 2017-2021. Testing of the data obtained in this research was carried out using EViews. This study shows that the green accounting disclosure index has a significant and positive effect on firm value. for the control variable like Property, Plant, and Equipment has a negative relationship with firm value, firm size has a positive relationship with firm value, and growth did not have any effect on firm value.
