Proceedings of the 7th Regional Accounting Conference (KRA 2020)

The Effect of Green Accounting Implementation on the Value of Mining and Agricultural Companies in Indonesia

Authors
Heni Dwi Lestari, Nurika Restuningdiah
Corresponding Author
Nurika Restuningdiah
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.028How to use a DOI?
Keywords
Green Accounting, Firm Value, Profitability, Sales Growth, Leverage, Size
Abstract

The research aims to explain the effect of green accounting on firm value. This research using control variables, such as profitability, sales growth, leverage, and size of natural resource management companies. The population of this research is mining and agriculture sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The results of this study prove that the implementation of green accounting has a significant positive effect on firm value. The higher implementation of green accounting will be followed by an increase in the value of the company.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.028How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Heni Dwi Lestari
AU  - Nurika Restuningdiah
PY  - 2021
DA  - 2021/04/19
TI  - The Effect of Green Accounting Implementation on the Value of Mining and Agricultural Companies in Indonesia
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 216
EP  - 223
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.028
DO  - https://doi.org/10.2991/aebmr.k.210416.028
ID  - Lestari2021
ER  -