Pengaruh green accounting, green innovation, dan carbon emission disclosure terhadap nilai perusahaan
P enelitian ini bertujuan untuk menguji dan menganalisis pengaruh green accounting,green innovation, dan carbon emission disclosure. Populasi dalam penelitian ini adalahperusahaan consumer cyclicals dan consumer non-cyclicals yang terdaftar dalamwebsite Bursa Efek Indonesia periode 2018-2022. Sampel dipilih denganmenggunakan metode purposive sampling. Berdasarkan kriteria yang telah ditetapkan,diperoleh total sampel unbalanced sebanyak 294. Teknik analisis data yang digunakanadalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa secaraparsial (1) Green Accounting tidak berpengaruh terhadap Nilai Perusahaan. (2) GreenInnovation berpengaruh positif terhadap Nilai Perusahaan. (3) Carbon EmissionDisclosure berpengaruh positif terhadap Nilai Perusahaan.
T his study aims to examine and analyze the effect of green accounting, greeninnovation, and carbon emission disclosure. The population in this study are consumercyclicals and consumer non-cyclicals companies listed on the Indonesia StockExchange website for the 2018-2022 period. The sample was selected using purposivesampling method. Based on predetermined criteria, a total of 294 unbalanced sampleswere obtained. The data analysis technique used was multiple linear regressionanalysis. The results of the analysis show that partially (1) Green Accounting has a noeffect on Firm Value. (2) Green Innovation has a positive effect on Company Value.(3) Carbon Emission Disclosure has a positive effect on Firm Value.