Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ)
Hizkia Immanuel Silitonga
Universitas Advent Indonesia
Decision Sciences, Operations Research & Management

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The Implementation Of Green Accounting And Corporate Social Responsibility On Company Value Hizkia Immanuel Silitonga; Hisar Pangaribuan; Mila Susanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7363

Abstract

The purpose of this study is to examine how corporate social responsibility and green accounting affect the value of companies in the Heavy Construction & Civil Engineering subsector that are listed on the Indonesia Stock Exchange for the years 2021–2023. Purposive sampling is used in this study, and 20 businesses that fit the requirements are included. Descriptive statistical analysis, normality, multicollinearity, determination, partial, and simultaneous tests were used to assess the data. The study's findings show that, in contrast to corporate social responsibility, which has no discernible impact on firm value, green accounting has a substantial impact. Nonetheless, social responsibility and green accounting both have a big impact on a company's worth.
Co-Authors Pangaribuan, Hisar Susanti, Mila