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All Journal Accounting Global Journal
Mey Nadetta Tarigan
Universitas Mercu Buana Yogyakarta
Economics, Econometrics & Finance

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PENGARUH KINERJA LINGKUNGAN, PENERAPAN GREEN ACCOUNTING, DAN PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN Mey Nadetta Tarigan; Hasim As'ari; Ika Wulandari; Nugraeni
Accounting Global Journal Vol. 10 No. 2 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

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Abstract

This study aims to analyze the influence of environmental performance, the implementation of green accounting, and sustainability report disclosure on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study employs a quantitative approach using a purposive sampling technique. Based on the sample selection criteria and the removal of outliers, 30 observations from 17 mining companies were obtained. The data were analyzed using multiple linear regression with the aid of SPSS version 25. The results indicate that environmental performance has a significance value of 0.644, the implementation of green accounting has a value of 0.609, and sustainability report disclosure has a value of 0.604. Since all three significance values exceed 0.05, none of these variables, when considered individually, have a significant effect on firm value. These findings suggestthat, within the scope of this study’s period and sample, environmental performance, the implementation of green accounting, and sustainability report disclosure have not been shown to be factors that significantly influence the firm value of mining companies. This research provides an empirical contribution to the development of studies on environmental and sustainability accounting in relation to firm value.
Co-Authors Hasim As ari Ika Wulandari Nugraeni Nugraeni