Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Sustainability Reporting, Green Accounting, dan Kinerja Keuangan terhadap Nilai Perusahaan

Zidan Naufal Akbar (Unknown)
Endah Susilowati (Unknown)

Article Info

Publish Date
02 Dec 2024

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.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...