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All Journal Goodwood Akuntansi dan Auditing Reviu
Sari, Anggi Nofita
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Economics, Econometrics & Finance Education Other

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Review Nilai Perusahaan Tambang di Indonesia dari Sudut Pandang Green Accounting dan CSR Sari, Anggi Nofita; Oktavia, Reni; Widiyanti, Ade
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.3498

Abstract

Purpose: This study aims to determine the effect of green accounting and Corporate Social Responsibility (CSR) on company value in mining companies. Research methodology: The population in this study comprises mining companies listed on the IDX during the period 2018-2023. Purposive sampling was used with a sample of 16 mining companies in Indonesia. Furthermore, this study used multiple linear regression analysis with the SPSS 25 software. Results: The results indicate that green accounting does not affect company value. However, Corporate Social Responsibility (CSR) influences company value in mining companies. Limitations: This study covers the Covid-19 pandemic period (2019 and 2020), during which a number of companies experienced less stable conditions. Under these conditions, it causes company performance to fluctuate and has a very varied range of values between companies. This makes the research data slightly different, which requires more in-depth analysis. Contribution: This study can serve as a reference and contribute to the benefits of the academic community and managerial parties within mining companies.
Co-Authors Oktavia, Reni Widiyanti, Ade