Open AccessThe Effect of Environmental Accounting on the Increase in Firm Value
Author(s) -
Bahtiar Effendi
Publication year - 2021
Publication title -
adi international conference series
Language(s) - English
Resource type - Journals
eISSN - 2774-9576
pISSN - 2747-2981
DOI - 10.34306/conferenceseries.v3i1.355
Subject(s) - nonprobability sampling , value (mathematics) , enterprise value , sample (material) , accounting , business , product (mathematics) , environmental accounting , regression analysis , industrial organization , econometrics , economics , statistics , mathematics , population , chemistry , demography , geometry , chromatography , sociology
This study aims to analyze the factors of environmental accounting which consist of material inputs, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaints mechanisms to increase firm value. The sample in this study was 71 respondents from companies in Banten which were determined based on the purposive sampling method. Then the data were analyzed using multiple linear regression methods. The results showed that environmental accounting which is proxied by non-product output, other aspects, and environmental complaints mechanisms have a significant positive effect on increasing firm value. Furthermore, it was found that there was a significant negative effect between material input and supplier assessment on the increase in firm value. Also, it was found that the compliance aspect had a positive and insignificant effect on the increase in firm value and the transportation aspect had a negative and insignificant effect on the increase in firm value. Finally, the results of this study found that environmental accounting simultaneously has a significant effect on firm value.