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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Jurnal Mantik Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Madani: Multidisciplinary Scientific Journal Asian Multidisciplinary Research Journal of Economy and Learning Economic and Business Horizon Harmoni Economics: International Journal of Economics and Accounting
Ibnu Austrindanney Sina Azhar
Universitas Sumatera Utara, Indonesia
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Green Accounting, CSR Disclosure, and Profitability on Firm Value: The Moderating Effect of Firm Size in Palm Oil Companies Henri William Dani; Keulana Erwin; Ibnu Austrindanney Sina Azhar
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1424

Abstract

Growing environmental concerns and stakeholder expectations have encouraged companies to integrate sustainability practices into value creation. This study examines the effect of green accounting, Corporate Social Responsibility (CSR), and profitability on firm value, and investigates the moderating role of firm size in palm oil companies listed on the Indonesia Stock Exchange during 2018–2024. Using a quantitative approach, secondary data were collected from annual reports and financial statements of 15 palm oil companies, resulting in 105 panel observations. Panel data regression and Moderated Regression Analysis (MRA) were employed using EViews. The findings show that green accounting has no significant effect on firm value, whereas CSR disclosure and profitability have significant positive effects. Firm size has no direct effect on firm value but negatively moderates the relationship between green accounting and firm value and positively moderates the relationship between CSR disclosure and firm value. However, it does not moderate the relationship between profitability and firm value. The independent variables significantly affect firm value, highlighting the importance of CSR, sustainability transparency, and financial performance in enhancing long-term market value.
Co-Authors Adduha Annaba Alfanita Gratia Telaumbanua Azhar Maksum Chairul Anwar Diah Bayu Ramadhani Lubis Dio Agung Herubawa Enzlika Mirandha Erlina Erlina Erlina Fahmi Natigor Nasution Henri William Dani Ikhwan Nurhadi Ikhwan Nurhadi Iskandar Muda Keulana Erwin M. Karya Satya Azhar Moza Safira Mutia Ismai Nasution, Abdillah Arif Rizqy Aiddha Yuniawati Siregar, Narumondang Bulan Taufik Akbar Parluhutan Windi Astuti Yuni Lestari Br Sitepu