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All Journal JRA: Jurnal Riset Akuntansi
Chindy Anggraeni Luthfihani
Universitas Komputer Indonesia
Economics, Econometrics & Finance

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Pengaruh Green Accounting dan Good Corporate Governance terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2021–2025 Wati Aris Astuti; Chindy Anggraeni Luthfihani; Puji Astuti
Jurnal Riset Akuntansi Vol. 18 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v18i1.19880

Abstract

This study aims to analyze the effect of green accounting and good corporate governance (GCG) on firm value, with profitability (Return on Assets) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. This study employed a quantitative-explanatory design. Through purposive sampling, a final sample of 250 firm-year observations from 50 companies was obtained over five years. The analytical method used was Moderated Regression Analysis (MRA), after all classical assumptions (normality, multicollinearity, heteroscedasticity, and autocorrelation) were confirmed. The results show that: (1) green accounting has a significant positive effect on firm value, GCG has a significant positive effect on firm value, profitability significantly strengthens the effect of green accounting on firm value, and profitability significantly strengthens the effect of GCG on firm value. These findings confirm theoretical predictions that effective environmental accountability and governance result in higher investor valuations, particularly when the company's financial performance is strong. This research contributes to the literature on sustainability accounting and corporate governance in the context of the emerging market of Indonesia.
Co-Authors Puji Astuti Wati Aris Astuti