Pengaruh green innovation, green supply chain management, green organizational culture terhadap relevansi nilai
P Penelitian ini bertujuan untuk mengetahui apakah green innovation, green supplychain management dan green organizational culture berpengaruh terhadap relevansinilai.. Sampel dari penelitian ini adalah sebanyak 22 perusahaan yang terdaftar diBursa Efek Indonesia (BEI). Data diperoleh dari data sekunder yang diperolehmelalui laporan keuangan, laporan tahunan dan sustainability report. Teknikanalisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda.Dari penelitian yang telah dilakukan hasil dalam penelitian ini adalah secaraindividual (1) green innovation, green supply chain management berpengaruhpositif signifikan terhadap relevansi nilai laba (2) green supply chain managementberpengaruh positif signifikan terhadap relevansi nilai ekuitas (3) GreenOrganizational culture berpengaruh terhadap relevansi nilai laba namun tidaksignifikan (4) green innovation dan green organizational culture berperpengaruhpositif tidak signifikan terhadap relevansi nilai ekuitas
T This study aimed to examine the elements of green innovation, green supply chainmanagement, green Organozational culture on Value relevance. The sampleselection of this research used purposive sampling method and the sample of thisstudy were 22 companies listed on the Indonesia Stock Exchange (IDX). Dataobtained from secondary data obtained through financial reports, annual reportsand sustainability reports. The analytical technique used in this research is multiplelinear regression analysis. From the research that has been done the results in thisstudy are partially (1) green innovation, green supply chain management has apositive effect and significant on the relevance of the value of earnings, (2) greensupply chain management has a positive effect and significant on the relevance ofthe value of equity (3) green organizational culture has a positive effect on therelevance of the value of but not significant (4) green innovation, greenorganizational culture has a positive effect on the relevance of the value of equitybut not significant