THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION, AND CARBON EMISSIONS DISCLOSURE ON FIRM VALUE WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE
Main Article Content
Marjuki
Nofryanti
This research aims to investigate the impact of green intellectual capital, green innovation, and carbon emissions disclosure on firm value, and to explore whether environmental performance moderates this relationship. Using a sample of 156 data points from 52 energy and transportation companies’ observation the period trend 2023, the study employs panel data regression and moderated regression analysis to test the hypotheses. The findings reveal that green innovation has a positive influence on firm value. However, green intellectual capital and carbon emissions disclosure do not significantly impact firm value. Moreover, while environmental performance moderates the relationship between green intellectual capital and green innovation and firm value, it does not moderate the relationship between carbon emissions disclosure and firm value.
Amanda Oktariyani, & Rachmawati, Y. (2021). Analisis Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan dan Diversifikasi Gender Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Pertambangan di Indonesia. Akuntansi Dan Manajemen, 16(1), 1–20. https://doi.org/10.30630/jam.v16i1.130
Anggraeni, D. Y. (2015). Pengungkapan emisi gas rumah kaca, kinerja lingkungan, dan nilai perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 12(2), 5.
Asnita, A. (2019). Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Pengungkapan Informasi Lingkungan Sebagai Variabel Intervening. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 8(7).
Dewi, R., & Rahmianingsih, A. (2020). Meningkatkan Nilai Perusahaan Melalui Green Innovation Dan Eco-Effisiensi. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan Dan Akuntansi, 12(2), 225–243. https://doi.org/10.35313/ekspansi.v12i2.2241
Gujarati, D. N. (2012). Dasar-dasar Ekonometrika, Terjemahan Mangunsong, R.C., buku 2 (Edisi 5). Salemba Empa.
Husnaini, W., & Tjahjadi, B. (2021). Quality management, green innovation and firm value: Evidence from indonesia. International Journal of Energy Economics and Policy, 11(1), 255–262.
Pratami, R. D., & Aryati, T. (2023). Analisis intellectual capital, carbon emission disclosure dan managerial ownership terhadap nilai perusahaaan. Jurnal Ekonomi Trisakti, 3(1), 1309–1318.
Putri Fabiola, V., & Khusnah, H. (2022). Pengaruh Green Innovation Dan Kinerja Keuangan Pada Competitive Advantage Dan Nilai Perusahaan Tahun 2015-2020. Media Mahardhika, 20(2), 295–303. https://doi.org/10.29062/mahardika.v20i2.346
Rizki, T., & Hartanti, D. (2021). Environmental responsibility, green innovation, firm value: Asean-5. Journal of International Conference Proceedings, 4(3), 464–476.
Septhiani, F. A., & Machdar, N. M. (2022). Pengaruh Pelaporan Berkelanjutan dan Modal Intelektual Hijau terhadap Nilai Perusahaan dengan Set Kesempatan Investasi sebagai Variabel Pemoderasi. KALBISIANA Jurnal Sains, Bisnis Dan Teknologi, 8(4), 4095–4110.
