KORELASI GREEN INOVATION, CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY: IMPLIKASI NILAI PERUSAHAAN

Authors

  • Nolita Yeni Siregar Fakultas Ekonomi dan Bisnis, Institut Informatika dan Bisnis Darmajaya
  • Riska Nanda Yolanudin Fakultas Ekonomi dan Bisnis, Institut Informatika dan Bisnis Darmajaya
  • Reva Meiliana Fakultas Ekonomi dan Bisnis, Institut Informatika dan Bisnis Darmajaya
  • Rieka Ramadhaniyah Fakultas Ekonomi dan Bisnis, Institut Informatika dan Bisnis Darmajaya

DOI:

https://doi.org/10.5281/zenodo.13968301

Abstract

This study aims to empirically examine whether green innovation, carbon emission disclosure, and eco-efficiency affect firm value. The study covers the period from 2020 to 2022, with a sample of 21 energy companies listed on the Indonesia Stock Exchange (IDX). The data used in this research is secondary data, and the sample was selected using purposive sampling based on specific criteria, resulting in 63 samples. The analysis techniques applied include descriptive statistical analysis and multiple regression analysis, using Eviews version 12. The hypothesis testing results indicate that green innovation and carbon emission disclosure have no effect on firm value, while eco-efficiency has a significant effect on firm value.
.Keywords: Green Innovation ,Carbon Emission Disclosure, Eco-efficiency, and firm value

Author Biography

Nolita Yeni Siregar, Fakultas Ekonomi dan Bisnis, Institut Informatika dan Bisnis Darmajaya

Akuntansi

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Published

2024-10-22

How to Cite

Siregar, N. Y., Yolanudin, R. N., Meiliana, R., & Ramadhaniyah, R. (2024). KORELASI GREEN INOVATION, CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY: IMPLIKASI NILAI PERUSAHAAN . Jurnal Riset Terapan Akuntansi, 8(2), 440–449. https://doi.org/10.5281/zenodo.13968301

Issue

Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI

Section

Articles