THE EFFECT OF SUSTAINABILTY REPORT, GREEN ACCOUNTING AND LEVERAGE ON CORPORATE VALUES IN ENERGY SECTOR COMPANIES

Maulana, Muhammad Farhan and Prasetio, Januar Eko (2025) THE EFFECT OF SUSTAINABILTY REPORT, GREEN ACCOUNTING AND LEVERAGE ON CORPORATE VALUES IN ENERGY SECTOR COMPANIES. International Journal of Applied Business & International Management (IJABIM), 10 (1). pp. 36-51. ISSN 2621-2862

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Abstract

Energy businesses' economic operations
undoubtedly have a direct influence on
society, the environment, and the local
community. Providing stakeholders with
access to corporate information may
benefit the business in a number of ways,
including financially. This study aims to
evaluate the impact of leverage, green
accounting, and sustainability reports on
corporate value. The corporate value, the
study's dependent variable, uses the
price-to-book value (PBV) ratio to
calculate. In contrast, the independent
variables that are employed, including the
sustainability report, are quantified using
CSRIj, green accounting using a
PROPER, and leverage, which are
measured using the debt-equity ratio
(DER). The corporate website and
Indonesia Stock Exchange (IDX) provided
the data utilized in the study. Population
studies consisted of energy businesses
that were listed between 2020 and 2023
on the IDX. Using purposive sampling,
this study sample was selected; therefore,
74 corporate data samples satisfied the
criterion. The study's findings suggest
that green accounting and sustainability
reports have little impact on corporate
worth. Therefore, investors pay more
attention to financial aspects than non
financial aspects such as environmental
and social disclosure. The combination of
independent variables in this study shows
that the effect on the dependent variable
is
still
weak or limited, so further
researchers need to use more varied
combinations.
Keywords: Corporate Values; Energy
Sector Companies; Green Accounting;
Leverage; Sustainability Report

Item Type:	Article
Additional Information:	Muhammad Farhan Maulana1 (Penulis 1 - 142210232) ; Januar Eko Prasetio (Penulis 2)
Uncontrolled Keywords:	Corporate Values; Energy Sector Companies; Green Accounting; Leverage; Sustainability Report
Subjek:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Indah Lestari
Date Deposited:	14 Jul 2025 06:51
Last Modified:	14 Jul 2025 06:51
URI:	http://eprints.upnyk.ac.id/id/eprint/43072

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