APAKAH SINERGI ANTARA BUDAYA LINGKUNGAN DAN PRAKTIK RAMAH LINGKUNGAN MEMPERKUAT NILAI PERUSAHAAN?
DOI:
https://doi.org/10.35145/bilancia.v9i3.5169Kata Kunci:
firm value, environmental organizational culture, green accounting, gender diversity, eco- efficiency, nilai perusahaan, budaya organisasi lingkungan, akuntansi hijau, keragaman gender, efisiensiAbstrak
Increased attention to sustainability encourages companies to implement environmental strategies to increase Firm Value. This study examines the effect of Environmental Organizational Culture, Green Accounting, Gender Diversity, and Eco-Efficiency on Firm Value in the non-primary consumer goods sector. The research method uses a quantitative approach with panel data regression on 100 companies listed on the Indonesia Stock Exchange during 2021-2022. The results show that Environmental Organizational Culture and Eco-Efficiency negatively affect Firm Value, while Green Accounting and Gender Diversity have no significant effect. The implications of these findings suggest that sustainability strategies should be tailored to industry characteristics to be effective in increasing Firm Value. This study contributes to the ESG literature in emerging markets and provides a reference for managers designing sustainability policies that impact firm performance.
Peningkatan perhatian terhadap keberlanjutan mendorong perusahaan menerapkan strategi lingkungan untuk meningkatkan nilai perusahaan. Penelitian ini bertujuan menguji pengaruh Budaya Organisasi Lingkungan, Akuntansi Hijau, Keragaman Gender, dan Eko-Efisiensi terhadap nilai perusahaan pada sektor barang konsumsi non-primer. Metode penelitian menggunakan pendekatan kuantitatif dengan regresi data panel terhadap 100 perusahaan terdaftar di Bursa Efek Indonesia selama 2021–2022. Hasil menunjukkan bahwa Budaya Organisasi Lingkungan dan Eko-Efisiensi berpengaruh signifikan negatif terhadap nilai perusahaan, sementara Akuntansi Hijau dan Keragaman Gender tidak memiliki pengaruh signifikan. Implikasi dari temuan ini menunjukkan bahwa strategi keberlanjutan harus disesuaikan dengan karakteristik industri agar efektif dalam meningkatkan nilai perusahaan. Penelitian ini berkontribusi pada literatur ESG di pasar negara berkembang dan memberikan acuan bagi manajer dalam merancang kebijakan keberlanjutan yang berdampak nyata terhadap kinerja perusahaan.
Unduhan
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Referensi
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Diniarsa, M. R., & Batu, R. L. (2023). Evaluasi Penerapan Kebijakan Diversitas Dan Inklusi Dalam Manajemen Sumber Daya Manusia Terhadap Kinerja Organisasi. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 1439–1456. https://doi.org/10.31955/mea.v7i2.2852
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Galletta, S., Mazzù, S., Naciti, V., & Vermiglio, C. (2022). Gender diversity and sustainability performance in the banking industry. Corporate Social Responsibility and Environmental Management, 29(1), 161–174. https://doi.org/10.1002/csr.2191
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Gujarati, D. N. (2017). Rural Non-Farm Employment and Household Welfare: Evidence from Malawi. In Rural Non-Farm Employment and Household Welfare: Evidence from Malawi. https://doi.org/10.1596/1813-9450-8096
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