Pengaruh Green Competitive Advantage, Green Innovation dan Ukuran Perusahaan Terhadap Nilai Perusahaan
DOI:
https://doi.org/10.21009/Wahana.19.011Keywords:
company value, green competitive advantage, green innovation, company sizeAbstract
The purpose of this research was to test and analyze the effect of green competitive advantage, green innovation and company size on company value. This research uses secondary data sources from annual report and sustainability report on companies in the basic materials sector on the Indonesia Stock Exchange in 2021-2022 with a purposive sampling technique. The analysis technique used is panel data regression. The results of this research prove that green competitive advantage has a significant positive effect on company value, green innovation has a significant positive effect on company value, while company size has no effect on company value. Companies that have production processes and products that support green competitive advantage and green innovation will increase company value. So this research prove and provides information for company management and the public that there are many factors that can influence increasing the value of the company.
References
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Muisyo, P. K., Qin, S., & Ho, T. H. (2021). The role of green HRM in driving a firm’s green competitive advantage: The mediating role of green organizational identity. SN Business & Economics, 1(11), 153. https://doi.org/10.1007/s43546-021-00154-6
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Roos Ana, S., Budi Sulistiyo, A., & Prasetyo, W. (2021). The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage. Journal of Accounting and Investment, 22(2). https://doi.org/10.18196/jai.v22i2.10412
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Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010
Suryati, S., & Murwaningsari, E. (2022). Pengaruh Green Competitive Advantage dan Pelaporan Terintegrasi terhadap Nilai Perusahaan. Akurasi : Jurnal Studi Akuntansi dan Keuangan, 5(2), 193–208. https://doi.org/10.29303/akurasi.v5i2.237
Tonay, C., & Murwaningsari, E. (2022). Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi. Jurnal Bisnis dan Akuntansi, 24(2), 283–294. https://doi.org/10.34208/jba.v24i2.1484
Widiyati, D., & Murwaningsari, E. (2021). Achieving Green Competitive Advantage Through Organizational Green Culture, Business Analytics and Collaborative Competence: The Mediating Effect of Eco-Innovation. International Journal of Social and Management Studies, 2(4), Article 4. https://doi.org/10.5555/ijosmas.v2i4.57
Wijayanto, A., Suhadak, Dzulkirom, M., & Nuzula, N. F. (2019). The Effect of Competitive Advantage on Financial Performance and Firm Value: Evidence from Indonesian Manufacturing Companies. Russian Journal of Agricultural and Socio-Economic Sciences, 85(1), 35–44. https://doi.org/10.18551/rjoas.2019-01.04
Atriksa, Y. N., & Murwaningsari, E. (2022). Faktor-faktor yang mempengaruhi Green Competitive Advantage. Jurnal Riset Akuntansi Aksioma, 21(2), 118–130. https://doi.org/10.29303/aksioma.v21i2.177
Amro, P. Z. N., & Asyik, N. F. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Struktur Modal terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 10(7), Article 7. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4099
Brigham, E. F., & Houston, J. F. (2018). Dasar-dasar Manajemen Keuangan; Buku 1, edisi 14 (Jakarta).SalembaEmpat.//library.fbe.uii.ac.id%2Findex.php%3Fp%3Dshow_detail%26id%3D5718%26keywords%3D
Cristofel, C., & Kurniawati, K. (2021). Pengaruh Enterprise Risk Management, Corporate Social Responsibility dan Kepemilikan Institusional terhadap Nilai Perusahaan. Jurnal Akuntansi Bisnis, 14(1). https://doi.org/10.30813/jab.v14i1.2468
Damayanti, N. M. E., & Darmayanti, N. P. A. (2022). Pengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Struktur Modal Terhadap Nilai Perusahaan. E-Jurnal Manajemen, 11(8), 1462–1482. https://doi.org/10.24843/EJMUNUD.2022.v11.i08.p02
Darniaty, W. A., & Murwaningsari, E. (2022). Pengaruh Pengungkapan Risiko Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Moderating. Jurnal Ekonomi, Manajemen Dan Perbankan (Journal of Economics, Management and Banking), 6(1), Article 1. https://doi.org/10.35384/jemp.v6i1.232
Dewi, R., & Rahmianingsih, A. (2020). Meningkatkan Nilai Perusahaan melalui Green Innovation dan Eco-Efisiensi. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi, 12(2), 225–243. https://doi.org/10.35313/ekspansi.v12i2.2241
Fabiola, V. P., & Khusnah, H. (2022). Pengaruh Green Innovation dan Kinerja Keuangan pada Competitive Advantage dan Nilai Perusahaan tahun 2015-2020. Media Mahardhika, 20(2), Article 2. https://doi.org/10.29062/mahardika.v20i2.346
Hamidah, Kurnianti, D., & Mercyana, C. (2022). Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan dan Likuiditas terhadap Nilai Perusahaan Infrastruktur yang Terdaftar di BEI Periode 2016–2020. Jurnal Bisnis, Manajemen, Dan Keuangan, 3(1), Article 1. https://doi.org/10.21009/jbmk.0301.08
Hart, S. L. (1995). A Natural-Resource-Based View of the Firm. The Academy of Management Review, 20(4), 986–1014. https://doi.org/10.2307/258963
IAI. (2016). Penyusunan dan Penyajian Laporan Keuangan sesuai PSAK 1, PSAK 2, PSAK 3, PSAK 25 dan ISAK 17 [Workshop]. http://iaiglobal.or.id/v03/PPL/email_ppl-137.html
Irawan, S., & Apriwenni, P. (2021). Pengaruh Free Cash Flow, Financial Distress, dan Investment Opportunity set terhadap Manajemen Laba. Jurnal Akuntansi Bisnis, 14(1), Article 1. https://doi.org/10.30813/jab.v14i1.2458
Liswatin, L., & Sumarata, R. P. (2022). Pengaruh Struktur Modal, Kinerja Keuangan dan Ukuran Perusahaan Terhadap Nilai Perusahaan. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(2), Article 2. https://doi.org/10.54443/sinomika.v1i2.149
Mahanani, H. T., & Kartika, A. (2022). Pengaruh struktur modal, likuiditas, ukuran perusahaan, dan profitabilitas terhadap nilai perusahaan. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(1), Article 1. https://doi.org/10.32670/fairvalue.v5i1.2280
Muisyo, P. K., & Qin, S. (2021). Enhancing the FIRM’S green performance through green HRM: The moderating role of green innovation culture. Journal of Cleaner Production, 289, 125720. https://doi.org/10.1016/j.jclepro.2020.125720
Muisyo, P. K., Qin, S., & Ho, T. H. (2021). The role of green HRM in driving a firm’s green competitive advantage: The mediating role of green organizational identity. SN Business & Economics, 1(11), 153. https://doi.org/10.1007/s43546-021-00154-6
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T. M., & Lumban Tobing, C. E. R. (2021). Penelitian Bisnis, Teknik dan Analisa dengan SPSS - STATA - Eviews. MADENATERA. http://repository.darmaagung.ac.id/id/eprint/155/
Rachmawati, S. (2021). Green Strategy Moderate The Effect of Carbon Emission Disclosure and Environmental Performance on Firm Value. International Journal of Contemporary Accounting, 3(2), Article 2. https://doi.org/10.25105/ijca.v3i2.12439
Roos Ana, S., Budi Sulistiyo, A., & Prasetyo, W. (2021). The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage. Journal of Accounting and Investment, 22(2). https://doi.org/10.18196/jai.v22i2.10412
Roza Mulyadi, & Maulana, R. (2022). Pengaruh Green Innovation terhadap Firm Value dengan Environmental Management Accounting Sebagai Variabel Intervening. Accounting and Management Journal, 6(2), 1–12. https://doi.org/10.33086/amj.v6i2.3325
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010
Suryati, S., & Murwaningsari, E. (2022). Pengaruh Green Competitive Advantage dan Pelaporan Terintegrasi terhadap Nilai Perusahaan. Akurasi : Jurnal Studi Akuntansi dan Keuangan, 5(2), 193–208. https://doi.org/10.29303/akurasi.v5i2.237
Tonay, C., & Murwaningsari, E. (2022). Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi. Jurnal Bisnis dan Akuntansi, 24(2), 283–294. https://doi.org/10.34208/jba.v24i2.1484
Widiyati, D., & Murwaningsari, E. (2021). Achieving Green Competitive Advantage Through Organizational Green Culture, Business Analytics and Collaborative Competence: The Mediating Effect of Eco-Innovation. International Journal of Social and Management Studies, 2(4), Article 4. https://doi.org/10.5555/ijosmas.v2i4.57
Wijayanto, A., Suhadak, Dzulkirom, M., & Nuzula, N. F. (2019). The Effect of Competitive Advantage on Financial Performance and Firm Value: Evidence from Indonesian Manufacturing Companies. Russian Journal of Agricultural and Socio-Economic Sciences, 85(1), 35–44. https://doi.org/10.18551/rjoas.2019-01.04
Atriksa, Y. N., & Murwaningsari, E. (2022). Faktor-faktor yang mempengaruhi Green Competitive Advantage. Jurnal Riset Akuntansi Aksioma, 21(2), 118–130. https://doi.org/10.29303/aksioma.v21i2.177
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Published
2024-07-01
How to Cite
Ilyas Nur Imam, Nindito, M., & Gurendrawati, E. (2024). Pengaruh Green Competitive Advantage, Green Innovation dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ilmiah Wahana Akuntansi, 19(1), 1–17. https://doi.org/10.21009/Wahana.19.011
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