Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Mia Julhya Rayundi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Lyandra Aisyah Margie; Mia Julhya Rayundi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 3 (2026): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i3.6834

Abstract

This study aims to analyze the influence of Green Accounting, Corporate Social Responsibility on Company Value through Financial Performance. This type of research is quantitative research. This study was conducted by analyzing the financial statements of all companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sampling technique in this study used a purposive sampling method, obtained 13 companies as research samples. The data used are secondary data downloaded from the website www.idx.co.id . The data analysis tool used is Stata software Version 17. The results of this study indicate that Green Accounting has no significant effect on Financial Performance, Corporate Social Responsibility has no significant effect on Financial Performance, Green Accounting has a significant effect on Company Value, Corporate Social Responsibility has no significant effect on Company Value, Financial Performance has a significant effect on Company Value, and Financial Performance is not able to mediate Green Accounting or Corporate Social Responsibility on Company Value.
Co-Authors Lyandra Aisyah Margie