THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE

Nurhasanah
Husaini
Malika Alia Kasta
Rina Humaira

International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Vol. 4 No. 5 (2024): October

This study aims to examine the influence of environmental accounting and corporate social responsibility on firm value. The population in this study consists of mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample was selected using purposive sampling with four criteria, resulting in 15 companies suitable for observation. This research employs multiple linear regression analysis using SPSS software. In this study, the environmental accounting variable is measured using the PROPER rating, the corporate social responsibility variable is measured using the GRI 4 index, and the firm value variable is measured using Tobin’s q ratio.