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All Journal 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 Journal of Student Development Information System (JoSDIS) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Multidisciplinary on Social and Technology JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Innovation Multidisipliner Research Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin
Bambang Hermawan
Universitas Primagraha
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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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 Wahid Alfarizi Abdurrohman Ade Faisal Mabtuhi Ahmad Murodhie Ahmad Solihin Alizza Tahsinul Adiba Amelia Amelia Anisa Safira Asmarani Maulana Putri Dedi Nur Fadjri Didik Wahyudi Fahmi Anwarudin Fahmi Idris Fatimatul Khairunnisa Firdiansyah Herli Noviansyah Hikayatul Hauliyah Indah Nuraeni Iska Hayati Khoiratun Fadilah M. Ujang Marsela Oktafia Ramadani Miftahil, Miftahil Moh. Agus Awaludin Muhamad Nur Arif Nabila Saputri Najma Rifa Azini Najwah Khairani Neng Merin Nur Hasanah Nurul Fadilah Priatna Wijaya Rafiudin, Asep Sandi Priyatna Shofia Nawang Hayyuni Siti Faujiah Sovia Wiranti Ukhrowiyah Wiwi Susilawati Wulan Supianti Yudistira Maulana Yulia, Lika