Goodwood Akuntansi dan Auditing Reviu
Vol. 3 No. 1 (2024): November

Review Nilai Perusahaan Tambang di Indonesia dari Sudut Pandang Green Accounting dan CSR

Sari, Anggi Nofita (Unknown)
Oktavia, Reni (Unknown)
Widiyanti, Ade (Unknown)



Article Info

Publish Date
10 Jan 2025

Abstract

Purpose: This study aims to determine the effect of green accounting and Corporate Social Responsibility (CSR) on company value in mining companies. Research methodology: The population in this study comprises mining companies listed on the IDX during the period 2018-2023. Purposive sampling was used with a sample of 16 mining companies in Indonesia. Furthermore, this study used multiple linear regression analysis with the SPSS 25 software. Results: The results indicate that green accounting does not affect company value. However, Corporate Social Responsibility (CSR) influences company value in mining companies. Limitations: This study covers the Covid-19 pandemic period (2019 and 2020), during which a number of companies experienced less stable conditions. Under these conditions, it causes company performance to fluctuate and has a very varied range of values between companies. This makes the research data slightly different, which requires more in-depth analysis. Contribution: This study can serve as a reference and contribute to the benefits of the academic community and managerial parties within mining companies.

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Journal Info

Abbrev

gaar

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Goodwood Akuntansi dan Auditing Reviu (GAAR) is a peer-reviewed, and scholarly journal published by Penerbit Goodwood. GAAR publishes high-quality research to answer important and interesting questions, develops or tests a theory, replicates prior studies, explores up-to-date phenomena, reviews and ...