10.61533 ANALISIS PENGARUH PENERAPAN AKUNTANSI LINGKUNGAN DAN KEPEMILIKAN SAHAM TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUBSEKTOR KEMASAN DAN PLASTIK (STUDI PADA TAHUN 2020-2024)
DOI:
https://doi.org/10.61533/jinbe.v6i02.454Keywords:
Environmental Accounting, Share Ownership, Firm Value, Multiple Linear RegressionAbstract
This study aims to examine and analyze the effect of environmental accounting disclosure and share ownership on firm value. The theoretical frameworks used as the foundation of this research include Stakeholder Theory, Legitimacy Theory, Signaling Theory, and Agency Theory. The population consists of manufacturing companies in the packaging and plastics sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using the purposive sampling method, a total sample of 45 observational data was obtained. The data analysis method employed is multiple linear regression analysis.
The results indicate that the environmental accounting implementation variable partially has a negative effect on firm value, with a t-statistic value of -0.559 < t-table 2.01808. The Share Ownership variable partially has a negative effect on firm value, with a t-statistic value of 1.874 < t-table 2.01808. Simultaneously, the environmental accounting and share ownership variables have a positive and significant effect on firm value, with an F-statistic > F-table value of 3.580 > 3.220 and a significance value of 0.037 < 0.05.
Keywords: Environmental Accounting, Share Ownership, Firm Value, Multiple Linear Regression.
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