Journal of Ekonomics, Finance, and Management Studies
Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Green Accounting, CSR dan Kinerja Keuangan terhadap Nilai Perusahaan yang Terdaftar di BEI Tahun 2016-2022

Nidia Kumala (Unknown)
Ruly Priantilianingtiasari (UIN Sayyid Ali Rahmatullah Tulungagung)



Article Info

Publish Date
21 Jan 2024

Abstract

Mining companies are closely related to the surrounding environment. The company's treatment of the environment must be considered. Not only the environment, companies must also pay attention to social issues as well. This study aims to analyse and determine 1) the effect of green accounting on firm value, 2) the effect of CSR on firm value, 3) the effect of financial performance on firm value, and 4) the effect of green accounting, CSR and financial performance on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2022. The method in this study uses quantitative methods with the sampling technique used in is purposive sampling by obtaining 7 companies with a total of 49 annual reports that will become objects. The data source used in this research is secondary data. Data analysis using panel data analysis using Eviews software. The test results show that financial performance has a significant effect on firm value. Green accounting and CSR have no significant effect on firm value. Simultaneously the influence of green accounting, CSR and financial performance has a significant effect on firm value. Keywords: CSR, Green Accounting, Financial Performance

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Journal Info

Abbrev

elmal

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...