Pengaruh Green Accounting, Green Intellectual Capital, dan Green Innovation terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi

Fabian, Alma Athif (2026) Pengaruh Green Accounting, Green Intellectual Capital, dan Green Innovation terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to examine how green accounting, green intellectual capital, and green innovation affect firm value, with firm size incorporated as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research is motivated by the increasing concern for sustainability and the evolving perspective of investors in evaluating companies, where investors not only consider financial metrics but also the environmental practices implemented by companies. However, previous studies have produced contradictory findings regarding the effect of sustainability-related practices on firm value. This study employs a quantitative method using panel data regression analysis. The findings indicate that green accounting does not significantly affect firm value because most companies exhibit similar environmental performance, while investors tend to focus more on financial information than environmental disclosures. Green intellectual capital has a negative effect on firm value, whereas green innovation has a positive effect on firm value. Furthermore, firm size is unable to moderate the effects of green accounting, green intellectual capital, and green innovation on firm value. The results imply that companies should effectively implement and communicate sustainability initiatives to investors. Keywords: Firm Value, Green Accounting, Green Intellectual Capital, Green Innovation, Firm Size

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Haryati, Tantina NIDN0701028001 tantinah.ak@upnjatim.ac.id
Subjects:	H Social Sciences > HC Economics
Divisions:	Faculty of Economic and Business > Departement of Accounting
Depositing User:	Alma Athif Fabian
Date Deposited:	02 Jul 2026 06:49
Last Modified:	02 Jul 2026 06:49
URI:	https://repository.upnjatim.ac.id/id/eprint/54429

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