Do Green Accounting, Environmental Cost, Green Intellectual Capital, and Board Diversity Affect Firm Value?

Authors

  • Esther Priscila Chandra Widya Kartika University, Surabaya
  • Yulia Setyarini Widya Kartika University, Surabaya

Abstract

This research aims to prove empirically the effect of green accounting, environmental cost, green intellectual capital, board diversity proxied by gender, age, education, and tenure on firm value. This research is a quantitative descriptive research using secondary data. Through the purposive sampling method, 64 PROPER-rated go public manufacturing companies in 2018 – 2022, then analyzed using the Partial Least Square (PLS) technique with SmartPLS 3 software. The results showed that green accounting, board diversity proxied by age, education, and tenure had no effect on firm value partially. Meanwhile, environmental cost had significant negative effect on firm value. Whereas green intellectual capital and board diversity proxied by gender had significant positive effect on firm value partially.

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Published

2024-11-07

How to Cite

Chandra, E. P., & Setyarini, Y. (2024). Do Green Accounting, Environmental Cost, Green Intellectual Capital, and Board Diversity Affect Firm Value?. Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska, 1(1), 235–256. Retrieved from https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/25

Issue

Vol. 1 No. 1 (2024): ICAMEKA

Section

Articles