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All Journal Owner : Riset dan Jurnal Akuntansi
Oman Nurjaman
Universitas Widyatama
Economics, Econometrics & Finance

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PENGARUH GREEN ACCOUNTING, SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Oman Nurjaman; Apriwandi Apriwandi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3863

Abstract

This study aims to analyze the influence of Green Accounting, Sustainability Reporting, and Good Corporate Governance (proxied by institutional ownership) on the Firm Value of mining companies listed on the Indonesia Stock Exchange for the 2021–2024 period.The research employs a quantitative approach using a causal-associative method. The data used is secondary, consisting of annual reports from 50 companies selected through purposive sampling, resulting in 200 observations. The results indicate that, partially, Green Accounting does not have a significant effect on Firm Value. Sustainability Reporting has a negative and significant effect on Firm Value, while Good Corporate Governance, as proxied by institutional ownership, also does not have a significant effect on Firm Value. Simultaneously, Green Accounting, Sustainability Reporting, and Good Corporate Governance have a significant influence on Firm Value. This demonstrates that integrating these three elements is a strategic step for management to meet regulatory expectations while simultaneously creating added value for shareholders
Co-Authors Apriwandi