Title:
Effect of Environmental Accounting on Firm Value with Profitability as an Intervening Variable

Authors:
Patima, Syarif M. Helmi, Sari Rusmita, Indonesia

Abstract:

This study was conducted to analyze the influence of environmental accounting through the variables environmental costs, environmental performance, environmental disclosure on firm value with profitability as an intervening variable. In basic materials sector companies on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, using a purposive sampling method there were 18 companies with a total sample of 54. This quantitative descriptive research uses path and Sobel analysis based on secondary panel data. Research shows that environmental costs and environmental performance influence firm value. Meanwhile, environmental disclosure has no effect on firm value. Apart from that, environmental costs, environmental performance and environmental disclosure cannot influence firm value with profitability as an intervening variable.

DOI: https://doi.org/10.51505/IJEBMR.2024.8914