HUBUNGAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE, GREEN PRODUCT INNOVATION, DAN ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP FIRM VALUE
Total View This Week0
Total View This Week0
Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Felicia Zaneta, .
Subject
HC Economic History and Conditions
Datestamp
2021-12-22 06:35:43
Abstract :
This study aims to empirically examine the relationship between Environmental, Social, and Governance (ESG) Disclosure, Green Product Innovation, and Environmental Management Accounting on Firm Value. Quantitative research methods are used as a model in this study. The research sample selected is the manufacturing sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Based on the sampling technique, 30 samples were obtained in this study. The data analysis technique uses Multiple Liner Regression Analysis with IBM SPSS Statistics 25 application. The independent variables used in this study are Environmental, Social, and Governance Disclosure, Green Product Innovation, and Environmental Management Accounting. The dependent variable in this study is Firm Value which uses Tobin's Q as proxy. The results of the study show that environmental disclosure and social disclosure have a significant negative effect on firm value. Meanwhile, governance disclosure has no effect on firm value. Furthermore, green product innovation and environmental management accounting have a significant positive effect on firm value.
This study aims to empirically examine the relationship between Environmental, Social, and Governance (ESG) Disclosure, Green Product Innovation, and Environmental Management Accounting on Firm Value. Quantitative research methods are used as a model in this study. The research sample selected is the manufacturing sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Based on the sampling technique, 30 samples were obtained in this study. The data analysis technique uses Multiple Liner Regression Analysis with IBM SPSS Statistics 25 application. The independent variables used in this study are Environmental, Social, and Governance Disclosure, Green Product Innovation, and Environmental Management Accounting. The dependent variable in this study is Firm Value which uses Tobin's Q as proxy. The results of the study show that environmental disclosure and social disclosure have a significant negative effect on firm value. Meanwhile, governance disclosure has no effect on firm value. Furthermore, green product innovation and environmental management accounting have a significant positive effect on firm value.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
