Pengaruh environmental accounting dan firm size terhadap nilai perusahaan
DOI:
https://doi.org/10.30595/kompartemen.v21i2.17862Keywords:
Construction Sub Sector, Company Value, Environmental Accounting and Firm SizeAbstract
This study aims to determine and analyze the effect of environmental accounting and firm size on firm value. The research population is construction sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was taken using a purposive sampling technique. The data used is quantitative data. This study uses panel data regression analysis. The results showed that environmental accounting and firm size simultaneously affect firm value. Partially, environmental accounting has no effect and firm size has a negative effect on firm value.
References
Baldarelli. G, Mara. D. B dan Ninel Nesheva. K. 2017. Environmental accounting and Reporting, Theory and Practice. Spinger.
Ethika. Muhammad, A., dan Resti, Y. M. 2019 Analisis pengaruh pengungkapan akuntansi lingkungan dan kinerja lingkungan terhadap nilai perusahaan (Studi empiris pada perusahaan indeks LQ-45 yang terdaftar di BEI). Jurnal Kajian Akuntansi dan Auditing, Vol. 14, No.2
Franita, R. 2016. Pengaruh kepemilikan institusional, kepemilikan manajerial dan ukuran perusahaan terhadap nilai perusahaan. Jurnal Mediasi, Vol.05, No.02:72-89.
Hansen. dan Mowen. 2017. Buku Akuntansi Manajerial. Jakarta: Salemba Empat
Khaula Senastri. 2020. Akuntansi Lingkungan: Pengertian, Fungsi, dan Faktor yang Mempengaruhinya. Accurate.id. | Rabu, 03/11/2022 18:31 WITA.
Muchlisin, Riadi. 2020. Ukuran Perusahaan (Pengertian, Jenis, Kriteria dan Indikator) | Sabtu, 26/1/2022 15:20 WITA.
Ni Kadek, dkk. 2021. Pengaruh ukuran perusahaan, profitabilitas, kebijakan deviden, akuntansi lingkungan, leverage, dan likuiditas terhadap nilai perusahaan. Jurnal Kharisma Vol. 3 No.1: 52-62
Prasetyorini, Bhekti Fitri. 2013. Pengaruh ukuran perusahaan, leverage price earning raio, dan profitabilitas terhadap nilai perusahaan. Jurnal Ilmu Manajemen Universitas Negeri Surabaya Volume 1, Nomor 1, Januari 2013.
Sandy Jaya. 2020. Pengaruh ukuran perusahaan dan profitabilitas (ROA) terhadap nilai perusahaan sub sektor property dan real estate di Bursa Efek Indonesia (BEI). Jurnal Manajemen Motivasi 16 (2020) 38-44
Saputra, dkk. 2019. Akuntansi Sosial dan Lingkungan. Siduarjo: Indonesia Pustaka.
Sujarweni, V. Wiratna. 2015. Metodologi Penelitian Bisnis Dan Ekonomi. Yogyakarta: Pustaka Baru Press
Downloads
Additional Files
- Untitled
- PENGARUH ENVIRONMENTAL ACCOUNTING, FIRM SIZE TERHADAP NILAI PERUSAHAAN SUB SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 - 2021
- PENGARUH ENVIRONMENTAL ACCOUNTING, FIRM SIZE TERHADAP NILAI PERUSAHAAN SUB SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 - 2021
- PENGARUH ENVIRONMENTAL ACCOUNTING, FIRM SIZE TERHADAP NILAI PERUSAHAAN SUB SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 - 2021
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
