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Journal : Business Management

Implementation Effectsgreen Accounting on Company Value with Disclosurecorporate Social Responsibility as a Mediation Variable Dewi, Ni Wayan Sri Kesuma; Suartana, I Wayan
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9269

Abstract

This study aims to test and provide empirical evidence regarding the effect of green accounting on firm value both directly and indirectly through the disclosure of corporate social responsibility as a mediating variable. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The sample was determined using purposive sampling method, with a total of 17 companies for three years of observation, so that 51 observation data were obtained. The data analysis technique used is path analysis and sobel test. The results showed that green accounting has a positive and significant effect on corporate social responsibility disclosure, green accounting and corporate social responsibility disclosure have no significant effect on firm value, and the results of the sobel test state that corporate social responsibility disclosure is unable to mediate the relationship between green accounting and firm value.
Co-Authors ., Sartiana A.A Sagung Ary Nur Arista Agus Indra Tenaya Agustinus Andi Prasetyo Anak Agung Ngurah Bagus Dwirandra Anak Agung Putu Setyawati Astuti, Ni Putu Ayu Purnama Ayu Taradyan Gupta Cucu Ulvani Hasanah Dewa Ayu Dita Witami Dewa Ayu Paramita Dewi Dewa Gede Wirama DEWA GEDE WIRAMA Dewa Nyoman Badera Dewi, Ni Wayan Sri Kesuma Diah Anggreni DODIK ARIYANTO Dwi Marhaeni, I Gst Agung Ayu Nova DWI PUTRA DARMAWAN Ego, I Komang Eka Ardhani Sisdyani Errik Shofian Jaswadi Fransisca Pauliena Roslynwibowo Gayatri Gde Herry Sugiarto Asana Gerianta Wirawan Yasa Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Ratrini I Gde Ary Wirajaya I Gede Bayu Saputra I Gede Krisna Dwipa Jaya I Gusti Ayu Agung Meilinda Setia Dewi I Gusti Ayu Dwi Cahyanti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Purnamawati I Gusti Ketut Adi Winata I Ketut Jati I Ketut Sujana I Ketut Sujana I Ketut Surata I Ketut Suryanawa I Made Bagus Angga Marta Permana I Made Sudiana I Putu Gede Pande Setya Pratama I Putu Suarna Bumi I Putu Yoga Susmitha I Wayan Ramantha I WAYAN WINDIA Ida Ayu Diah Kencana Dewi Ida Bagus Angga Mardika Ida Bagus Putra Astika IGAM Asri Dwija P IM. PASMA SUARTIKA Ingrid Saraswati Bayusena Julianingsih, Sri Redjeki Kadek Darmawan Kannia Aulia Sahari Km Yurika Ernawati Kustiko, Wayan Lien Damayanti Made Antara Made Kiki Rosalina Made Yudi Arista Marni Marni, Marni Muhammad Rayindha Prasatyayang Ni Kadek Indah Permata Sari Ni Kadek Nandya Puspitayani Ni Ketut Rasmini Ni Komang Dela Yanti Ni Luh Nyoman Sherina Devi Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Sri Purnama Pradnyani Ni Made Dwi Ratnadi Ni Made Jeny Lestari Dewi Ni Made Ria Satyawati Ni Nengah Nari Utari Ni Putu Ayu Krisnawati Ni Putu Bella Ari Suwitri Ni Putu Desy Ratna Dewi Ni Putu Dewik Erina Ni Putu Ika Parianti Ni Putu Sri Harta Mimba Ni Putu Sundari Maheni Premaswari Ni Putu Wida Putri Damayanti Ni Putu Wiwin Setyari Ni Wayan Ayu Putri Ni Wayan Nonik Anggita NW. SURYATHI Nyoman Arya Adi Putra Oka Sri Indah Lestari Oktaviani, Yutri Putu Ayu Rara Anggani Putu Ayu Ratih Ardianti Putu Cintya Purnama Dewi PUTU NILA KRISNA DEWI Putu Peni Ulantari Putu Sukma Handayani Putu Wenny Saitri Putu Wenny Saitri Rosko Atmaja Saring Suhendro Sasanti, Elin Sekarini Tirtha Negari Simpen I Wayan Vemiyani, Ni Made Dhea Wawan Setiawan