ANALISIS PENGARUH GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.25170/wpm.v16i2.6201Keywords:
Firm Value, Green innovation, Green accounting, Green intellectual capital, Business Strategy, Environmental SustainabilityAbstract
This study was conducted to examine the impact of green accounting and other variable of green action on firm value, with business strategy serving as a moderating variable. The data for this research was gathered from sustainability and financial reports of non-financial companies listed on the Indonesia Stock Exchange in 2018-2022. The sample consisted of 18 non-financial companies, with a total of 90 data points analyzed. The research employed descriptive statistical analysis and multiple linear regression analysis using SPSS 26. The findings indicate that green innovation and green intellectual capital positively affect firm value, while green accounting does not have an impact. Additionally, the study reveals that business strategy strengthens the effect of green intellectual capital on firm value and weakens the effect of green accounting on firm value, but does not moderate the effect of green innovation on firm value.
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