HUBUNGAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE, GREEN PRODUCT INNOVATION, DAN ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP 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 th...
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2021-07-21.
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| Summary: | 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. |
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| Item Description: | http://repository.upnvj.ac.id/13255/1/ABSTRAK.pdf http://repository.upnvj.ac.id/13255/15/AWAL.pdf http://repository.upnvj.ac.id/13255/3/BAB%201.pdf http://repository.upnvj.ac.id/13255/4/BAB%202.pdf http://repository.upnvj.ac.id/13255/5/BAB%203.pdf http://repository.upnvj.ac.id/13255/14/BAB%204.pdf http://repository.upnvj.ac.id/13255/7/BAB%205.pdf http://repository.upnvj.ac.id/13255/13/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/13255/9/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/13255/12/LAMPIRAN.pdf http://repository.upnvj.ac.id/13255/11/ARTIKEL%20KI.pdf |