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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Zidan Naufal Akbar
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Sustainability Reporting, Green Accounting, dan Kinerja Keuangan terhadap Nilai Perusahaan Zidan Naufal Akbar; Endah Susilowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4108

Abstract

This study aims to test and analyze the effect of sustainability reporting, green accounting, and financial performance on firm value. The population used is all basic material sector companies listed on the Indonesia Stock Exchange for the period 2021-2023, with a total sample of 10 companies. The test method uses partial least square (PLS) which is processed with SmartPLS Version 3.0. The results showed that economic aspects in sustainability reports and financial performance affect firm value, while environmental aspects, social aspects, and green accounting have no effect on firm value.
Co-Authors Endah Susilowati