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The Influence of Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchan

Jurnal Cakrawala Akuntansi · Vol. 17 No. 2 (2025) · hlm. 162–181

DOI
10.22437/jca.v17i2.44834
ISSN
3123-1918, 1979-4851
Terbit
2025-08-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

The purpose of this study is to determine Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This research method uses descriptive verification through a quantitative approach. The sample in this study was 49 Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The analytical tools used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear regression models with the help of SPSS Version 25. The results of the study indicate that Green Accounting does not have a significant effect on Company Value. Capital Structure has a significant effect on Company Value. Sustainability Report has a significant effect on Company Value. Financial Distress has a significant effect on Company Value. Green Accounting has a significant effect on Company Value with Financial Distress as an intervening variable. Capital Structure does not have a significant effect on Company Value with Financial Distress as an intervening variable. Sustainability Report has a significant effect on Company Value with Financial Distress as an intervening variable. Keywords: Green Accounting, Capital Structure, Sustainability Report, Company Value, Financial Distress

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25 penulis · 45 tautan kepenulisan bersama · 2 lintas organisasi

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  • Universitas Jambi
  • Politeknik Negeri Sriwijaya
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Rekan penulisOrganisasiArtikel bersama
Riski HernandoUniversitas Jambi3
Reni YustienUniversitas Jambi2
Achmad HizaziUniversitas Jambi2
Ratih RatnasariUniversitas Jambi1
Afrizal AfrizalUniversitas Jambi1
Widya Ika JulianaUniversitas Jambi1
Fitriatul TakiahUniversitas Jambi1
Yuliana YulianaUniversitas Jambi1
Nela SafeliaUniversitas Jambi1
Sulthoni FiqriUniversitas Jambi1
Aprillia MutiyaUniversitas Jambi1
Lilik AlfiaUniversitas Jambi1
Rita FriyaniUniversitas Jambi1
Nita RianiAfiliasi tidak diketahui1
Julia Rinnia AzhariUniversitas Jambi1
Zirda KurniaAfiliasi tidak diketahui1
Wiwik TiswiyantiUniversitas Jambi1
Desri YantoPoliteknik Negeri Sriwijaya1
Rani AmaliaUniversitas Jambi1
Rico Wijaya ZUniversitas Jambi1
Reiny Erica SoniaUniversitas Jambi1
Dea Putri AnggrainiUniversitas Jambi1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">The Influence of Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchan</dc:title>
	<dc:creator xml:lang="en">Permata Sari, Lian Undari</dc:creator>
	<dc:creator xml:lang="en">Yuliusman, Yuliusman</dc:creator>
	<dc:creator xml:lang="en">Mansur, Fitrini</dc:creator>
	<dc:subject xml:lang="en">green accounting</dc:subject>
	<dc:subject xml:lang="en">capital structure</dc:subject>
	<dc:subject xml:lang="en">sustainability report</dc:subject>
	<dc:subject xml:lang="en">company value</dc:subject>
	<dc:subject xml:lang="en">financial distress</dc:subject>
	<dc:subject xml:lang="en">accounting</dc:subject>
	<dc:description xml:lang="en">The purpose of this study is to determine Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This research method uses descriptive verification through a quantitative approach. The sample in this study was 49 Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The analytical tools used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear regression models with the help of SPSS Version 25. The results of the study indicate that Green Accounting does not have a significant effect on Company Value. Capital Structure has a significant effect on Company Value. Sustainability Report has a significant effect on Company Value. Financial Distress has a significant effect on Company Value. Green Accounting has a significant effect on Company Value with Financial Distress as an intervening variable. Capital Structure does not have a significant effect on Company Value with Financial Distress as an intervening variable. Sustainability Report has a significant effect on Company Value with Financial Distress as an intervening variable.
&amp;nbsp;
Keywords: Green Accounting, Capital Structure, Sustainability Report, Company Value, Financial Distress</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2025-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/44834</dc:identifier>
	<dc:identifier>10.22437/jca.v17i2.44834</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi; 162-181</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/44834/22482</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Lian undari permata sari</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>