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p-Index From 2021 - 2026
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All Journal MABIS: Manajemen dan Bisnis
Ulfa Zakiyatunnisa
Politeknik Negeri Batam
Economics, Econometrics & Finance Social Sciences

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Impact of green accounting, corporate social responsibility and profitability on firm value Sinarti Sinarti; Ulfa Zakiyatunnisa
Manajemen dan Bisnis Vol 25, No 3 (2026): November 2026 (Online First)
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i3.1221

Abstract

Firm value refers to how investors perceive a company’s performance and future growth opportunities. This perception is influenced not only by financial indicators, but also by non-financial factors. Profitability reflects a company’s ability to earn profits, while sustainability initiatives through the adoption of green accounting and Corporate Social Responsibility (CSR) indicate the company’s concern for environmental and social responsibilities. This study seeks to analyze the influence of green accounting, CSR, and profitability on firm value among consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Firm value is measured using Tobin’s Q. Green accounting is evaluated through disclosures regarding energy, water, emissions, and waste management based on the GRI Standards 2021. CSR is assessed using a sustainability disclosure index covering economic, social, and general aspects in accordance with the GRI Standards 2021, while profitability is proxied by Return on Assets (ROA). This research applies a quantitative method with panel data regression analysis and purposive sampling. The results indicate that green accounting and CSR have no significant impact on firm value, whereas profitability measured by ROA shows a positive and significant influence on firm value
Co-Authors Sinarti, Sinarti