RESLAJ: Religion Education Social Laa Roiba Journal
Vol. 7 No. 1 (2025): RESLAJ: Religion Education Social Laa Roiba JournalĀ 

Nilai Perusahaan: Apakah Dipengaruhi Green Accounting, Performansi Lingkungan dan Kemampulabaan?

Fania Maulida Pangesti (Unknown)
Shinta Permata Sari (Unknown)



Article Info

Publish Date
29 Jan 2025

Abstract

Firm value is an interpretation of the firm's process from time to time in running the activities from its inception to the present. This study aims to analyse the effect of Green Accounting, Environmental Performance, and Profitability on Firm Value. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique use a purposive sampling method and obtained a sample of 102 companies that met the criteria. Firm value is measured using Tobin's Q proxy. The research method used is quantitative research. The data source use secondary data in the form of company's annual financial statements. The data analysis technique used is multiple regression analysis with the SPSS 25 program. The results show that environmental performance and profitability effect firm value, while green accounting has no effect on firm value.

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Journal Info

Abbrev

reslaj

Publisher

Subject

Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

RESLAJ: Religion Education Social Laa Roiba Journal is a scientific journal of the National Islamic Institute of Religion (IAI-N) Laa Roiba Bogor. Managed by the Institute of Research and Community Service (LPPM) IAI-N Laa Roiba in colaboration witf Intelectual Association for Islamic Studies ...