Influence of Carbon Management Accounting on Firm Value

DOI

10.2991/icebef-18.2019.69How to use a DOI?

Keywords

carbon management accounting; clean development mechanism; firm value; Tobin’s Q

Abstract

The main objective of this research was to investigate the influence of carbon management accounting on firm value between companies in Indonesia listed on the Indonesia Stock Exchange (BEI) and Thai companies listed on the Stock Exchange of Thailand (SET) in 2012-2016. This study used verification and descriptive methods to see the influence of relationship between variables. The independent variable was carbon management accounting and the dependent variable was firm value with Tobin's Q as proxy. The samples were determined using saturated sampling technique to Indonesian companies which implement the clean development mechanism and are listed on the Indonesia Stock Exchange and Thai companies that implement the clean development mechanism and are registered in Stock Exchange of Thailand throughout 2012-2016. Result of the research indicated that the carbon management accounting does not have influence on the firm value of Indonesian companies, but does have positive influence on firm value of Thai companies.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Andreas Guntara
AU  - Mimin Widaningsih
PY  - 2019/05
DA  - 2019/05
TI  - Influence of Carbon Management Accounting on Firm Value
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 305
EP  - 308
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.69
DO  - 10.2991/icebef-18.2019.69
ID  - Guntara2019/05
ER  -