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All Journal Jurnal Ilmiah Dinamika Teknik Jurnal Kajian dan Penelitian Umum
Widya Permata Sari
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Computer Science & IT Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Kajian dan Penelitian Umum

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Pengaruh Green Accounting, Corporate Social Responsibility Disclosure dan Earnings Quality Terhadap Firm Value Melalui Profitibility sebagai Variabel Intervening Widya Permata Sari; Nera Marinda Machdar
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.654

Abstract

This research aims to examine the influence of green accounting, disclosure of corporate social responsibility, and earnings quality. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2022 period. The sampling technique used was the purposive sampling method. The analysis method used is Multiple Linear Regression. The research results show that green accounting does not have a positive effect on Firm value; disclosure of corporate social responsibility has a positive effect on Firm value; earnings quality has a negative effect on Firm value; green accounting has a positive effect on profitability; disclosure of corporate social responsibility has a positive effect on profitability; earnings quality has a positive influence on profitability; green accounting has a positive effect on Firm value with profitability as an intervening variable; disclosure of corporate social responsibility has a positive effect on Firm value with profitability as an intervening variable; earnings quality has a positive effect on Firm value with profitability as an intervening variable; and Profitability has a positive effect on Firm value.
Co-Authors Desyandri Desyandri Nera Marinda Machdar