The Effect of Green Accounting Implementation on the Value of Mining and Agricultural Companies in Indonesia
- 10.2991/aebmr.k.210416.028How to use a DOI?
- Green Accounting, Firm Value, Profitability, Sales Growth, Leverage, Size
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.
- © 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 - 10.2991/aebmr.k.210416.028 ID - Lestari2021 ER -