AKUNTANSI HIJAU DAN KEBERLANJUTAN SEBAGAI DETERMINAN NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BURSA EFEK INDONESIA PERIODE 2021–2023

Green Accounting; Firm Size; Firm Value; Profitability; Sustainability Report Disclosure.

Abstrak

This research is motivated by the growing attention to sustainability issues in transportation and logistics companies in Indonesia. The purpose of this study is to analyze the effect of Green Accounting, Sustainability Report Disclosure, Profitability, and Firm Size on firm value. The study employs a quantitative approach with multiple linear regression analysis using secondary data from annual and sustainability reports of companies listed on the Indonesia Stock Exchange during the 2021–2023. This research focuses on the transportation and logistics sector, which has unique operational characteristics, and is using Tobin’s Q ratio as firm value indicator. The results reveal that Green Accounting has a positive and significant effect on firm value, Sustainability Report Disclosure and Profitability show no significant effect, while Firm Size has a negative and significant effect. These findings emphasize the importance of implementing environmental accounting practices to enhance firm value, while sustainability disclosure and profitability require further investigation. Future research is recommended to include external factors and extend the observation period to provide more comprehensive results.