Maneggio
Vol. 2 No. 2 (2025): Maneggio-Apr

The Influence of Green Accounting and Corporate Social Responsibility on Firm Value with Profitability as a Moderating Variable

Aryani, Dwi Nita (Unknown)
Damayanti, Made Dwi (Unknown)



Article Info

Publish Date
30 Apr 2025

Abstract

This research aims to analyze Green Accounting and Corporate Social Responsibility on Firm Value with Profitability as a moderating variable. In this research, Green Accounting and CSR are used as independent variables, Profitability as a moderating variable, and the dependent variable used is firm value. The research sample is seven companies that joined IDX Carbon for the 2018-2022 period which were selected using a purposive sampling technique hence total data collected is 35. The analysis method uses multiple linear regression and moderated regression analysis with SPSS 25 as statistical tools in this research. The results show that Green Accounting has a positive and significant effect on firm value, Corporate Social Responsibility has a significant effect on firm value, Profitability is not able to moderate the relationship between Green Accounting and firm value, Profitability is not able to moderate the relationship between Corporate Social Responsibility and firm value. It is hoped that the results of this research can be a consideration for investors, companies and theories development).

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Journal Info

Abbrev

MJ

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

The journal publishes original articles on current issues and trends occurring internationally in financial management, marketing management, human-resource management, behavior organizational, good governance, strategic management, business ethics, entrepreneurship, management accounting, manajemen ...