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All Journal Jurnal Keperawatan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen Bisnis dan Keuangan Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Bisnis Mahasiswa PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Seandanan: Jurnal Pengabdian pada Masyarakat Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital JURNAL AKUNTANSI DAN BISNIS Innovative: Journal Of Social Science Research Jurnal Pengabdian West Science Jurnal Dehasen Mengabdi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Bukit Pengharapan Sharia Economic and Management Business Journal (SEMBJ) ADM : Jurnal Abdi Dosen dan Mahasiswa Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Jurnal Publikasi Ekonomi dan Akuntansi
Helmi Herawati, Helmi
Universitas Prof. Dr. Hazairin, S.H Bengkulu
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Pengaruh Penerapan Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility Terhadap Nilai Perusahaan Laras Bela Utami; Iwin Arnova; Helmi Herawati
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4749

Abstract

This study aims to analyze the effect of green accounting implementation, environmental performance, and corporate social responsibility (CSR) on company value. The focus of this study is on manufacturing companies in the basic industry and chemical sector, chemical sub-sector, listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. The main question to be answered in this study is to what extent the implementation of green accounting, environmental performance, and CSR can affect company value, and whether the three variables simultaneously contribute significantly to increasing company value. The research method used is a quantitative approach with multiple linear regression analysis techniques. Secondary data is obtained through annual reports published by the related companies. The sample selection was conducted using purposive sampling method based on certain criteria, such as the availability of data related to green accounting, environmental performance, and CSR during the research period. The results of the study indicate that partially, the implementation of green accounting and environmental performance do not have a significant effect on company value, while CSR shows a significant effect on company value. Simultaneously, the three independent variables have a significant effect on company value.
Co-Authors A.Ropik, Lika Holipa Aan Zulyanto, Aan Adilah Khalisah Putri Alkerina Sindi Delvia Amanda , Aisyah Meutia Amanda, Aisyah Meutia Angel Bunga Luxchita Anisa Vionita Anjeli, Sherin Apriadi, Mawansa azzarah permata juri, putrii cahyani, dwi sinta Chelomitha, Imellia Dani, Dwi Rahma Desty, Rizha Devi Ika Apriyani Sitanggang Dimas Gilang Wahyudi Dinda Dwi Gustia Ninggrum Dona Oktaviani Dorianto Gustra Dwi Seprianty Marunduri Edo Mardiansyah Efriyanto, Rozi Elviza Diana Febiola, Githa Hadijjah Haryadi Haryadi Herlianti, Putri Indi Rahmadani Iwin Arnova Iwin Arnova Jamilah Jamilah Jati, Rio Linggar Jaya, Asep Sutra Jivia Oktapiani Julizar, Engki Kelvin, Kelvin Imanuela Cristian Yogatama Laras Bela Utami Lestari, Onika Niken Lesti, Aulia Thasabita Maharani, Edlien Nur Mahesa, Siska Zelia Mardiansyah, Edo Mardina Anggraini Nengsi Marunduri, Dwi Seprianty Mawansa Apriadi Melvia, Yose Arta Munawaroh, Nabila Badriyatul Munti Metralia Niken Lestari, Onnika Noprika, Airin Novita Fitriyani Nuraini Budi Sofyaningsih Oktaviani, Dona Oktaviani, Nyedia Oktha Henry Utami, Nadira Panggabean, Restiana Pani Isva Guci Pedi Riswandi Pelangi Hakim Permata Juri, Putri Azzarah Piola Aprilia Putri Azzarah Permata Juri Putriani, Jeni Rahel, Meisyah Rahmadania, Oktri Ramadani, Indi Rejeki Nduru Restiana Panggabean Resty Made Pertiwi Rinaldo, Miki Rolly, Venni Lorenzo Salsa Billha Sumitha salsa, salsa billha sumitha Saniya, Tika Saputra, Aris Dwi Saputra, Robi sari, nina yuliana Sari, Selpi Nopita Serly Chantika Seventeen, Winny Lian Sindi Aprilia Siringo-ringo, Sansutri Siska Zelia Mahesa Tanto Hariyanto Tati Lestari Tika Saniya Verliana, Dea Vionita, Anisa Wahyuningsri . Wesi Oktaviani Yose Arta Melvia Yulianasari, Nina Yulianasari, Nina. Yuliarti, Iluh Yundita, Reva Zulika, Zulika