SAFITRI, VERA APRI DINA and Lindrianasari, Lindrianasari and Gamayuni, Rindu Rika (2019) Research and Development (R&D), Environmental Investments, to Eco- Efficiency, and Firm Value. THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH, 22 (3). pp. 355-374.
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Abstract
This study aims to determine the relationship between research and development (R&D) investment and environmental investment to eco-efficiency and firm value in manufacturing, plantation and mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The results of this study show research and development (R&D) investment has a positive and significant correlation to eco- efficiency and firm value it shows that research and development (R&D) investment is significant to improve eco-efficiency and firm value. In contrast, environmental investment does not correlate with eco-efficiency and firm value. Also, this study shows that there is no relation between eco-efficiency and firm value. Based on this result, it is known that investment in the environment has not been a concern for entrepreneurs and investors. Therefore strict regulations for business people are needed to preserve the environment. Meanwhile, accounting standards are needed following Indonesia's conditions, which require companies to disclose financial statements related to the environment transparently.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Prof. Dr. Lindrianasari |
| Date Deposited: | 03 Jun 2020 04:43 |
| Last Modified: | 03 Jun 2020 04:43 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/21607 |
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