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All Journal Escalate : Economics and Business Journal
Muhammad Khahfy Afrilla
Universitas Ekuitas Indonesia
Economics, Econometrics & Finance

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The Influence of Green Accounting, ESG Disclosure, and Profitability on the Value of Coal Subsector Companies Listed on the IDX for the 2021-2025 Period Muhammad Khahfy Afrilla; Fia Dialysa Sulaksana
Escalate : Economics and Business Journal Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i02.571

Abstract

Company value in the coal subsector does not always increase with the implementation of sustainable practices, therefore, a study is needed to examine the influence of green accounting, ESG disclosure, and profitability on company value. This study aims to analyze the influence of green accounting, ESG disclosure, and profitability on company value in coal subsector companies listed on the Indonesia Stock Exchange for the 2021–2025 period. The study used a quantitative approach with an associative method. The study population consisted of 34 coal subsector companies, while a sample of 10 companies (50 observations) was selected using purposive sampling. Secondary data were obtained from annual reports, sustainability reports, financial statements, and PROPER data. Data analysis was performed using descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination tests, t-tests, and F-tests using SPSS. The results showed that green accounting had a positive and significant effect on company value, while ESG disclosure and profitability did not have a significant effect. Simultaneously, the three variables also did not significantly influence company value, with the model's ability to explain variation of 14.9%. In conclusion, the implementation of green accounting is a factor that investors consider more than ESG disclosure and profitability in increasing company value in the coal subsector
Co-Authors Fia Dialysa Sulaksana