JAKBS
Vol. 2 No. 4 (2025): Januari - Maret

Pengaruh Green Accounting, Kinerja Lingkungan, Pertumbuhan Laba dan Corporate Social Responsibility terhadap Nilai Perusahaan

Fitriana, Nur (Unknown)
Harefa, Chandwiman Anugerah (Unknown)
Daulay, Sangra Puttidia (Unknown)
., Fajar (Unknown)
Putra, Eldo Maha (Unknown)



Article Info

Publish Date
15 Feb 2025

Abstract

This study aims to examine the influence of Green Accounting, Environmental Performance, Profit Growth, and Corporate Social Responsibility (CSR) on firm value. With increasing global competition, companies face challenges to enhance their value by considering environmental sustainability and social responsibility. Green Accounting functions as a tool to manage environmental costs, while environmental performance is measured through corporate compliance with regulations such as PROPER. Profit growth reflects the financial performance of a company, whereas CSR represents the company’s commitment to the environment and society. This study employs a descriptive qualitative method with literature analysis, incorporating secondary data from various previous studies. The results indicate that these factors have varying effects on firm value, with some studies showing positive, negative, or insignificant influences. Therefore, further research is needed to clarify the relationship between these factors and firm value

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Journal Info

Abbrev

jakbs

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, ...