Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)

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Moderation of Environmental Management Accounting (EMA) on Green Innovation (GI), Environmental Social Governance (ESG), and Firm Value of Energy Companies in Indonesia

Authors
Vita Aprilina1, 2, *, Agus Ismaya Hasanudin1, Muhamad Taqi1, Imam Abu Hanifah1
1Sultan Ageng Tirtayasa University, Kota Serang, Indonesia
2Islamic University 45 Bekasi, Jawa Barat, Indonesia
*Corresponding author. Email: vitaaprilina4487@gmail.com
Corresponding Author
Vita Aprilina
Available Online 5 December 2023.
DOI
10.2991/978-2-38476-112-8_15How to use a DOI?
Keywords
Green Innovation (GI); Environmental Social Governance (ESG) Environmental Management Accounting (EMA); Firm Value
Abstract

This study aims to investigate and provide new evidence about the company’s seriousness on the environment as outlined in the Green Innovation, Environmental Social Governance (ESG), and Environmental Management Accounting (EMA) strategies and their impact on Firm Value. This study uses panel data on Energy companies listed on the Indonesia Stock Exchange during the 2019–2021 period. The sampling technique used is purposive sampling with several criteria and the selected sample is 216 companies. GI is measured using (Agustia et al., 2019) disclosure, ESG is measured using (Nasdaq, 2019) disclosure, EMA is measured by ISO 14001 ownership, and Firm value is measured using Tobins ‘Q. The data analysis technique used Panel Least Square with Eviews 12.0. The results of this study prove ESG has an effect on Firm Value but GI has no effect on Firm Value, EMA moderate GI on Firm Value, but not moderate ESG to firm value.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
5 December 2023
ISBN
10.2991/978-2-38476-112-8_15
ISSN
2352-5398
DOI
10.2991/978-2-38476-112-8_15How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Vita Aprilina
AU  - Agus Ismaya Hasanudin
AU  - Muhamad Taqi
AU  - Imam Abu Hanifah
PY  - 2023
DA  - 2023/12/05
TI  - Moderation of Environmental Management Accounting (EMA) on Green Innovation (GI), Environmental Social Governance (ESG), and Firm Value of Energy Companies in Indonesia
BT  - Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022)
PB  - Atlantis Press
SP  - 149
EP  - 161
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-112-8_15
DO  - 10.2991/978-2-38476-112-8_15
ID  - Aprilina2023
ER  -