Email this article Pengaruh Green Accounting, Pengungkapan Emisi Karbon, dan Kinerja Lingkungan Terhadap Nilai Perusahaan
Abstract
Latar Belakang: Perkembangan bisnis yang tiada henti membuat perusahaan melakukan berbagai cara untuk meningkatkan nilai perusahaan dan terciptalah persaingan bisnis tanpa disadari yang mengakibatkan pencemaran lingkungan atas aktivitas operasional yang dilakukan sehingga perusahaan mulai memperhatikan dampak aktivitas operasional terhadap lingkungan demi mempertahankan kelangsungan usaha.
Tujuan: Penelitian ini bertujuan untuk mengetahui apakah akuntansi hijau, pengungkapan emisi karbon, dan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan.
Metode Penelitian: penelitian menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan periode 2018-2022. Perusahaan dengan sektor manufaktur, pertanian, dan energi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022 menjadi kriteria data penelitian ini. Pengolahan data menggunakan Statistical Package For Social Science (SPSS)
Hasil Penelitian: Hasil penelitian ini adalah akuntansi hijau tidak berpengaruh terhadap nilai perusahaan, pengungkapan emisi karbon tidak berpengaruh terhadap nilai perusahaan dan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan.
Keterbatasan Penelitian: Tidak berpengaruhnya akuntansi hijau dan pengungkapan emisi karbon terhadap nilai perusahaan dimungkinkan karena proxy yang digunakan dalam penelitian ini masih belum bisa mempresentasikan proxy yang sebenarnya dari akuntansi hijau dan pengungkapan emisi karbon. Penelitian selanjutnya dapat menggunakan proxy lainnya untuk mengukur akuntansi hijau dan pengungkapan emisi karbon.
Keaslian/Kebaruan Penelitian: Motivasi penelitian ini berasal dari maraknya pencemaran lingkungan di Indonesia sebagai dampak dari aktivitas operasional perusahaan dan masih banyak perusahaan yang belum sepenuhnya melakukan akuntansi hijau serta pengungkapan emisi karbon.
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DOI: https://doi.org/10.18196/rabin.v8i1.22027
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