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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal of Business, Law, and Education Golden Ratio of Finance Management Room of Civil Society Development PASAI : Jurnal Pengabdian kepada Masyarakat Room of Civil Social Development
Suryaningsih, Maria
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Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Influence of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value with Profitability as an Intervening Variable Fermadona, Hellen; Suryaningsih, Maria; Susilawati, Susi; Yuli , Rama
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education (On Progress July-Desembe
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1266

Abstract

This study aims to examine the effect of green accounting and corporate social responsibility (CSR) disclosure on firm value, with profitability as a mediating variable. The research data were obtained from the annual reports of 35 energy sector companies listed on the IDX-IC index for the period 2019–2023, comprising a total of 175 observations. The data were analyzed using panel data regression and the Sobel test. The results showed that green accounting had no significant effect on profitability or firm value. CSR was found to have a significant effect on firm value but not on profitability. Profitability had a negative effect on firm value and was unable to mediate the effect of green accounting or CSR on firm value. This finding confirms that CSR implementation can improve market perception, but the internalization of green accounting and CSR has not been optimal in strengthening firm value. The implication of this research is the need for more integrated sustainability strategies for companies in the energy sector
Co-Authors Abdul Rohman Andrianto, Usman Chasanah, Solichatun Darodjatun, M.A.S Sridjoko Darwis , Hidayat Dewi Kuraesin, Arlis Fauzi, Muhammad Husni Fermadona, Hellen Maftuchach, Viniyati Marlianingrum, Peggy Ratna Pratami, Shalsa Dita Rahman, Julia Fatia Ramdany Ramdany, Ramdany Rawidjo, Rawidjo Ridwan Saleh, Ridwan Rizaldy, Mochamad Asmi Samukri Samukri, Samukri Susi Susilawati SUSILAWATI, SUSI Suwandi, Lisa Fitria Wati, Lela Nurlaela Yuli, Rama Yunita , Anita