Skripsi

The influence of green accounting and green intellectual capital on firm value in mining companies listed on the Indonesia Stock Exchange (idx) / Ariq Bekti Saputra

Abstrak
This study was conducted to identify the influence of green accounting and green intellectual capital on firm value based on stakeholder theory. The research was carried out on 18 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021 ndash 2023 period. Secondary data were obtained from companies rsquo annual reports and sustainability reports and subsequently analyzed using robust fixed-effect regression with the assistance of STATA. The findings reveal that energy consumption has a significant negative effect on firm value while water consumption and emissions show no significant effect. Green intellectual capital (GIC) also has a significant negative effect on firm value indicating that increased disclosure of GIC has not yet been recognized by the market as a value-enhancing factor but rather perceived as a cost burden. Simultaneously all independent variables have a significant influence on firm value. These results highlight the importance of energy efficiency and strategic planning in the implementation of GIC to create added value that is acknowledged by the market.

Informasi Detail

DDC

SKRIPSI DIGITAL

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2025.

Deskripsi Fisik

xi, 43 hlm. : ilus

Bahasa

No Reg

5037/RS/25

Edisi

Skripsi (Sarjana)--Universitas Negeri Malang. 2025

Subjek

1. NILAI PERUSAHAAN - AKUNTANSI HIJAU
2. NILAI PERUSAHAAN - MODAL INTELEKTUAL HIJAU
3. CORPORATE VALUES - GREEN ACCOUNTING

Pembimbing

1. Dr. Dodik Juliardi, S.e.ak, M.m.

Lampiran Berkas