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All Journal Jurnal Riset Bisnis dan Manajemen Tirtayasa Infotronik : Jurnal Teknologi Informasi dan Elektronika JURNAL EKONOMI SAKTI (JES) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Tadbir Peradaban AKADEMIK: Jurnal Mahasiswa Humanis Journal of Student Development Information System (JoSDIS) Balance : Jurnal Akuntansi dan Manajemen Journal of Artificial Intelligence and Digital Business Indonesian Journal of Multidisciplinary on Social and Technology JPNM : Jurnal Pustaka Nusantara Multidisiplin Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Krakatau (Indonesian of Multidiciplinary Journal) Jurnal Media Akademik (JMA) Journal of Business Economics and Management Indonesian Journal of Innovation Multidisipliner Research Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Sinergi : Jurnal Ilmiah Multidisiplin Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) International Journal of Social and Education (INJOSEDU)
Bambang Hermawan
Manajemen, Ekonomi Dan Bisnis, Universitas Primagraha
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GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE: EVIDENCE OF PROFITABILITY MEDIATION IN INDONESIAN ENERGY COMPANIES Bambang Hermawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20988448

Abstract

This study aims to analyze the effect of Green Accounting and Corporate Social Responsibility Disclosure (CSRD) on firm value, with profitability as a mediating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2018-2023 period. This study employs a quantitative approach using a sample of 13 companies selected through purposive sampling, resulting in 78 observations. Data were analyzed using panel data regression with the Random Effect Model (REM), and mediation was tested using the Sobel Test. The results show that Green Accounting has a positive and significant effect on profitability, whereas CSRD has no significant effect on profitability. Green Accounting and CSRD do not have a significant effect on firm value, while profitability has a positive and significant effect on firm value. The Sobel Test results indicate that profitability mediates the effect of Green Accounting on firm value but does not mediate the effect of CSRD on firm value. These findings show that the market responds more strongly to financial performance reflected in profitability than to sustainability information disclosed by companies. This study provides empirical evidence of the importance of profitability as a mechanism explaining the relationship between sustainability practices and firm value in the Indonesian energy sector.
Co-Authors Abdul Aziz Abdul Wahid Alfarizi Abdurrohman Ade Faisal Mabtuhi Ahmad Haikal Taliwang Ahmad Murodhie Ahmad Solihin Ai Khoerumisa Alizza Tahsinul Adiba Alma Aulia Annur Amelia Amelia Anisa Safira Arman Maulana Aryanto Dwi Putra Asep Rafiudin Asmarani Maulana Putri Dedi Nur Fadjri Deni Somantri Denisya Tri Handayani Didik Wahyudi Didik Wahyudi Didit Haryadi Dika Mahifal Dwi Apriyani, Dwi Elis Badariah Enah Alia Sova Evi Herawati Fahmi Anwarudin Fahmi Idris Fajra Azkia Cahya Al Aulia Fatimatul Khairunnisa Firdiansyah Fitria Haquei Halimah Hera Heriana Herli Noviansyah Hikayatul Hauliyah Hikmat, Imat Ilham Zidny Indah Nuraeni Iska Hayati Isop Ramadhan Jahrotun Nisa Kesya Zakia Rachma Khoiratun Fadilah Lika Yulia Lika Yulia M Miftahil M. Ujang Marsela Oktafia Ramadani Miftahil Miftahil Miftahil Miftahil, Miftahil Moh. Agus Awaludin Muhamad Hafid Muhajar Muhamad Haris Anur Suhada Muhamad Nur Arif Muhamad Pebrian Muhamad Rasyid Ridho Nabila Saputri Najma Rifa Azini Najwah Khairani Naufal Jidan Nendi Esti Yulyin Neng Merin Noviansyah, Herli Nur Hasanah Nurmala Hidayah Nurul Fadilah Nusantara, Fajar Adipura Priatna Wijaya Rafiudin, Asep Rafly Ramadhan Rifqi Ramadhan Rodifah Rodifah Sandi Priyatna Santinah Santinah Satia Nurjanah Shofia Nawang Hayyuni Sigit Tamtama Silvia Nengsih Siti Faujiah Siti Nurhodijah Siti Rohmah Sovia Wiranti Sumyanah Tubagus Ismail Ukhrowiyah Ukhrowiyah Ukhrowiyah Ukhrowiyah Wawan Ichwanudin Wiwi Susilawati Wulan Supianti Yudistira Maulana Yulia, Lika