Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size
Purpose - This study aims to examine the impact of the proportion of the board of commissioners, green innovation, and carbon emission disclosure on firm value, with firm size as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 t...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Maranatha Christian University
2024-11-01
|
| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/9431 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849744658094096384 |
|---|---|
| author | Cintia Lady Anggraini Juniati Gunawan |
| author_facet | Cintia Lady Anggraini Juniati Gunawan |
| author_sort | Cintia Lady Anggraini |
| collection | DOAJ |
| description | Purpose - This study aims to examine the impact of the proportion of the board of commissioners, green innovation, and carbon emission disclosure on firm value, with firm size as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022.
Design/methodology/approach - This study is a quantitative research using secondary data, which are processed and published. The population in this study consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research data include 32 companies observed over four years, totaling 128 samples selected through purposive sampling technique. The data analysis techniques employed in this study include classical assumption tests, determination coefficient tests, simultaneous tests, and t-tests using EVIEWS 12 software .
Findings - The results of this study indicate that the proportion of the board of commissioners has a positive effect on firm value, while green innovation and carbon emission disclosure do not significantly influence firm value. Firm size moderates the relationship between green innovation and firm value but does not moderate the relationships between the proportion of the board of commissioners, carbon emission disclosure, and firm value.
Research limitations/implications - This study also provides insights for firm management and stakeholders regarding the factors influencing firm value and strategies for improvement in the future
Keywords: Board of Commissioners Proportion, Green Innovation, Carbon Disclosure, Firm Value, and Firm Size |
| format | Article |
| id | doaj-art-1f0477ea594f44a9b68c5d00a3eed53a |
| institution | DOAJ |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-1f0477ea594f44a9b68c5d00a3eed53a2025-08-20T03:10:13ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772024-11-01162313–326313–32610.28932/jam.v16i2.94319031Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm SizeCintia Lady Anggraini0Juniati Gunawan1University of TrisaktiUniversity of TrisaktiPurpose - This study aims to examine the impact of the proportion of the board of commissioners, green innovation, and carbon emission disclosure on firm value, with firm size as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Design/methodology/approach - This study is a quantitative research using secondary data, which are processed and published. The population in this study consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research data include 32 companies observed over four years, totaling 128 samples selected through purposive sampling technique. The data analysis techniques employed in this study include classical assumption tests, determination coefficient tests, simultaneous tests, and t-tests using EVIEWS 12 software . Findings - The results of this study indicate that the proportion of the board of commissioners has a positive effect on firm value, while green innovation and carbon emission disclosure do not significantly influence firm value. Firm size moderates the relationship between green innovation and firm value but does not moderate the relationships between the proportion of the board of commissioners, carbon emission disclosure, and firm value. Research limitations/implications - This study also provides insights for firm management and stakeholders regarding the factors influencing firm value and strategies for improvement in the future Keywords: Board of Commissioners Proportion, Green Innovation, Carbon Disclosure, Firm Value, and Firm Sizehttps://journal.maranatha.edu/index.php/jam/article/view/9431 |
| spellingShingle | Cintia Lady Anggraini Juniati Gunawan Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size Jurnal Akuntansi |
| title | Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size |
| title_full | Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size |
| title_fullStr | Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size |
| title_full_unstemmed | Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size |
| title_short | Board of Commissioners' Proportion, Green Innovation, and Carbon Disclosure in Enhancing Firm Value: The Role of Firm Size |
| title_sort | board of commissioners proportion green innovation and carbon disclosure in enhancing firm value the role of firm size |
| url | https://journal.maranatha.edu/index.php/jam/article/view/9431 |
| work_keys_str_mv | AT cintialadyanggraini boardofcommissionersproportiongreeninnovationandcarbondisclosureinenhancingfirmvaluetheroleoffirmsize AT juniatigunawan boardofcommissionersproportiongreeninnovationandcarbondisclosureinenhancingfirmvaluetheroleoffirmsize |