PENGARUH GREEN COMPETITIVE ADVANTAGE DAN PELAPORAN TERINTEGRASI TERHADAP NILAI PERUSAHAAN

Main Article Content

Suryati Suryati
Etty Murwaningsari

Abstract

Penelitian ini menguji pengaruh green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia periode 2020-2021, serta pengaruh profitabilitas dalam memoderasi hubungan  green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sebanyak 235 sampel dipilih dengan metode purposive sampling, dan dianalisis menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa  green competitive advantage berpengaruh positif yang tidak signifikan terhadap nilai perusahaan, sedangkan pelaporan terintegrasi mempunyai pengaruh negatif terhadap nilai perusahaan. Lebih lanjut, profitabilitas yang diproksikan menggunakan ROA mampu memperkuat pengaruh green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan.

Downloads

Download data is not yet available.

Article Details

How to Cite
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
Section
Articles

References

Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The mediating effect of environmental management accounting on green innovation -firm value relationship. International Journal of Energy Economics and Policy, 9(2), 299–306. https://doi.org/10.32479/ijeep.7438
Arifianto, M., & Chabachib, M. (2016). Analisis faktor-faktor yang mempengaruhi nilai perusahaan (Studi kasus pada perusahaan yang terdaftar pada Indeks LQ-45 periode 2011-2014). Diponegoro Journal of Management, 5(1), 1–12.
Ashilah, F., & Suryani, E. (2021). Pengaruh Integrated Reporting dan diversifikasi perusahaan terhadap nilai perusahaan (Studi pada perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019). EProceedings of Management, 8(5), 5031–5046.
Augustine, Y., & Dwianika, A. (2019). Earnings management in Indonesia: Determinant of company size, structure of managerial ownership and profitability on earnings management. South East Asia Journal of Contemporary Business, Economics and Law, 19(5), 176–188.
Barney, J. B., & Harrison, J. S. (2020). Stakeholder theory at the crossroads. Business and Society, 59(2), 203–212. https://doi.org/10.1177/0007650318796792
Bhimantara, G. R., & Dinarjito, A. (2021). Pengaruh profitabilitas terhadap nilai perusahaan dengan moderasi pengungkapan elemen-elemen Integrated Reporting. E-Jurnal Akuntansi, 31, 996–1009. https://doi.org/10.24843/EJA.2021.v31.i04.p16
Cortesi, A., & Vena, L. (2019). Disclosure quality under Integrated Reporting: A value relevance approach. Journal of Cleaner Production, 220, 745–755. https://doi.org/10.1016/j.jclepro.2019.02.155
Dhani, I. P., & Utama, A. . G. S. (2017). Pengaruh pertumbuhan perusahaan, struktur modal, dan profitabilitas terhadap nilai perusahaan. Jurnal Riset Akuntansi dan Bisnis Airlangga, 2(1), 135–148. https://doi.org/10.31093/jraba.v2i1.28
Firmansyah, A. (2017). Pengaruh green intellectual capital dan organizational identity dan dampaknya terhadap green competitive advantage. Jurnal Substansi, 1, 183–219.
IAI. (2015). PSAK 1. In Ikatan Akuntansi Indonesia (Vol. 01, Issue 01, pp. 1–79).
International Integrated Reporting Council. (2021). International (IR) Framework. In www.integratedreporting.org/. https://doi.org/10.4337/9781783472130.00013
Lako, A. (2018). Sustainability reporting, apa manfaatnya ? In Fakultas Ekonomi dan Bisnis Universitas Katolik Soegijapranata Semarang (Issue December).
Mandalika, L., Hermanto, H., & Handajani, L. (2020). Pengaruh corporate governance terhadap luas pengungkapan Integrated Reporting dan implikasinya terhadap nilai perusahaan. E-Jurnal Akuntansi, 30(3), 556. https://doi.org/10.24843/eja.2020.v30.i03.p01
Moratis, L. (2018). Signalling responsibility? Applying signalling theory to the ISO 26000 Standard for social responsibility. Sustainability (Switzerland), 10(11), 1–20. https://doi.org/10.3390/su10114172
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, Springer,1(11), 1-19.
Phillips, R. A., Barney, J. B., Freeman, R. E., & Harrison, J. S. (2019). Stakeholder Theory. 9(4). https://scholarship.richmond.edu/management-faculty-publications/107/
Pratama, Y. H., & Achmad, T. (2015). Pengaruh intellectual capital terhadap kinerja perusahaan dengan competitive advantage sebagai variabel intervening (Studi pada perusahaan perbankan yang terdaftar di BEI 2009-2013). Diponegoro Journal of Accounting, 4(2), 963–974. https://ejournal3.undip.ac.id/index.php/accounting/article/view/16805
Rachmawati, S. (2021a). Asimetri informasi memoderasi pengaruh earning persistence dan income smoothing terhadap future earning response coefficient. Jurnal Akuntansi Trisakti, 8(1), 1–22. https://doi.org/10.25105/jat.v8i1.7480
Rachmawati, S. (2021b). Green strategy moderate the effect of carbon emission disclosure and environmental performance on firm value. International Journal of Contemporary Accounting, 3(2), 133–152. 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/ja
Samy El-Deeb, M. (2019). The impact of Integrated Reporting on firm value and performance: evidence from Egypt. Alexandria Journal of Accounting Research 3(2),1-33
Santoso, A., & Ariefiantoro, T. (2019). Profitability determinants model : Theoretical and methodological analysis of research. Jurnal Ilmu Manajemen dan Akuntansi, 7(2), 108–113. https://jurnal.unitri.ac.id/index.php/refrensi/article/view/1505
Sembiring, S., & Trisnawati, I. (2019). Faktor-faktor yang mempengaruhi nilai perusahaan. Jurnal Bisnis dan Akuntansi, 21(1), 173–184. http://jurnaltsm.id/index.php/JBA
Song, W., & Yu, H. (2017). Green innovation strategy and green innovation: The roles of green creativity and green organizational identity. Corporate Social Responsibility and Environmental Management, 25(2), 135–150. https://doi.org/10.1002/csr.1445
Sucuahi, W., & Cambarihan, J. M. (2016). Influence of profitability to the firm value of diversified companies in the Philippines. Accounting and Finance Research, 5(2). https://doi.org/10.5430/afr.v5n2p149
Titman, S., Keown, A. J., & Martin, J. D. (2021). Financial Management: Principles and Applications (14th Globa). Pearson Educational Limitied. https://media.pearsoncmg.com/intl/ge/abp/resources/index.html
Utami, F., & Murwaningsari, E. (2017). Analisis pengaruh rasio profitabilitas terhadap return saham dengan kebijakan dividen sebagai variabel moderasi: Studi empiris pada perusahaan manufaktur di Bursa Efek Indonesia periode 2012-2015. Jurnal Magister Akuntansi Trisakti, 4(1), 75–94. https://doi.org/10.25105/jmat.v4i1.4988
Wahl, A., Charifzadeh, M., & Diefenbach, F. (2020). Voluntary adopters of Integrated Reporting – Evidence on forecast accuracy and firm value. Business Strategy and the Environment, 29(6), 2542–2556. https://doi.org/10.1002/bse.2519
Wahyuni, Rasyid, S., & Indrijawati, A. (2021). Menguak pentingnya Integrated Reporting sebagai informasi akuntansi terhadap investor. YUME : Journal of Management, 4(2), 560–573. https://doi.org/10.37531/yume.vxix.533
Widhiastuti, S., Murwaningsari, E., & Mayangsari, S. (2018). The effect of business intelligence and intellectuals capital of company value moderated by management of profit riil. Journal of Accounting, Business and Finance Research, 2(2), 64–78. https://doi.org/10.20448/2002.22.64.78
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 (Ijosmas), 2(4), 98–113. https://www.ijosmas.org
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
Zameer, H., Wang, Y., & Yasmeen, H. (2020). Reinforcing green competitive advantage through green production, creativity and green brand image: Implications for cleaner production in China. Journal of Cleaner Production, 247. https://doi.org/10.1016/j.jclepro.2019.119119
Abstract viewed = 841 times
PDF downloaded = 878 times