Does Green Innovation Affect Company Value after being moderated by Environmental Accounting? This Sample Abstract
Annisa Rahma Febriyanti1, Rizqy Aiddha Yuniawati2*, Akhmad Kusuma Wardhana3, Ballav Niroula4, Denizar Abdurrahman Miraj5, Ida Wijayanti6

Abstract

This study has the purpose of observing whether green innovations affect company value or not. The variables used in this study were financial statements, annual reports, and sustainability reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 as well as Environmental Management Accounting (EMA) as a moderating variable. This study used purposive sampling to scrutinize data and obtained 322 samples that met the criteria. This study used classical assumption tests, moderate regression analysis, and hypothesis tests with the help of the SPSS Version 26 data processing program. The results show that management environmental accounting can control the effect of green product innovation on company value, but cannot control the effect of green process innovation on company value. The novelty of this study was there were no previous studies that discussed EMA as a moderating variable for green innovation in companies

Keywords: Environmental management accounting (EMA), firm value, stock, sustainable economic

Topic: Natural resources and energy economics