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Fe, Didi
Departemen Ekonomi Dan Bisnis, Universitas Djuanda, Indonesia
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Journal : Economic Reviews Journal

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Pengaruh Penerapan Green Accounting, Kinerja Lingkungan dan Ukuran Perusahan terhadap Nilai Perusahaan pada Perusahaan Sektor Energi yang Bergerak di Bidang Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Eneng Fauziah; Indra Cahya Kusuma; Didi
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.629

Abstract

This study aims to determine the effect of green accounting which can be seen from the existence of CSR activities in the company's annual report, environmental performance which can be seen from the PROPER report issued by KLHK, company size which can be seen from the total assets in the company's annual report and the firm value as measured by Tobin's Q, as well as to determine the effect of green accounting, environmental performance, and company size on firm value. The data used in this study were analyzed using multiple linear regression with Eviews 12 software. The population of this study were energy sector companies operating in the mining sector that were listed on the BEI from 2019 to 2023. The research sample was selected using a purposive sampling method so that a total of 11 were obtained. company. The results of this study indicate that green accounting has a significant effect on firm value, environmental performance has a significant effect on firm value, company size has no effect on firm value, and green accounting, environmental performance and company size have an effect on firm value.
Co-Authors Abdullah Zamasari Ade Budi Setiawan Ade Budi Setiawan Ade Budi Setiawan Afif, M Nur Agus Sumarna Agustiani, Fani Aji Wahyu Rosandi Alfiyah Khanza Alya, Nina Amriani Asmin, Erny Andini Rahmawati Andy Lasmana Arin Saprina Aseanty, Deasy Assyifa Melani Atika Sari Aulia Rahman Aulia, Elsa Sayyidina Awa, Awa Axchellawati, Tiara Azimah, Tiara Savana Azmy, Rafida Choirul, Anwar Cucu Nurhayati Devina Damayantie Djaddang, Syahril Dwi Agustin, Pitriani Dwi Gemina Edeniah, Siti Edi Priyono Elin Aulia Nahda Endang Silaningsih Eneng Fauziah Erni Yuningsih Fadhiya, Kamila Fadilla Syahrani Falsa Mulia G. Gunawan Haklima Bintang Wulandari Hambani, Susy Hanifah Atika Sari Hendri Alfarisi Hendriyan Taofik Hestiany, Efin Hilman Ariyansyah Hulmun, Nai Wise Hutomo, Yoyok Priyo Indra Cahya Kusuma Indra Cahya Kusuma Jericho Aditya Vandy JMV Mulyadi Kartini, Tini Laila Lutfiyyah Salsabila Lucy Warsindah M. Arifin Marsinah, Siti Maspupah, Siti Mayka Nurizkya Permana Muhammad Afrizal Muladi, Dimas Pajriansyah Nihlatul Muniroh Ningsih, Kurnia Nur Amaliah Hasanah Nur Diyanah, Siti Pakpahan, Arnolt Patrisa, Indira Cahya Putri Permatasari, Putri Rahmadani, Alma Suci Rahman, Julia Fitria Regina, Rena Resdiana, Imelda Reutna Komala, Mona Ristya Cahya Khaerunissa Rizky Titis Agustianto Sendy Pratama Siti Aisyah Siti Fatimah Siti Inayatun Sabilla Siti Maspupah Siti Nuraeni, Siti Siti Rachma Siti Solehah, Siti Sri Harini Suryadi, Anggi Suryani, Danu Syabilla, Vina Syauri, Muhammad Rian Tri Widyastuti Triyani Triyani Weli, Fitra Widia Aulia Rahmah Widianti, Meida Yulianingsih, Yulianingsih