Journal of Applied Accounting and Sustainable Finance
Vol. 1 No. 3 (2025): December 2025

The Effect Of Green Accounting, Corporate Social Responsibility, Profitability And Investment Decisions On Firm Value

Siska Alawiyah (Unknown)



Article Info

Publish Date
28 Dec 2025

Abstract

Purpose – This study aims to obtion emprical evidence on the Effect of Green Accounting, Corporate Social Responsibility, Profitability, and Invesment Decisions on Firm Value. Design/methodology/approach – This study uses a type of quantitative research, the sample in this study is a raw materials sector company listed on the Indonesia Stock Exchange in 2021-2024 as many as 20 companies. The analytical technique used to test the lupotests is multiple regression analysis using e-views 9 software. Findings – The results of this study found that green accounting has a negative and statistically insignificant effect on firm value, as well as corporate social responsibility has a negative and statistically significant effect on firm value. while profitability has a positive and statistically significant effect on firm value. then investment decisions have a positive and statistically significant effect on firm value. Originality/value: This study discusses Firm Value and other factors such as Green Accounting. Corporate Social Responsibility, Profitability, and Investment Decisions that focus on raw materials sector companies.

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Journal Info

Abbrev

aasf

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Applied Accounting and Sustainable Finance is a peer-reviewed academic journal that publishes high-quality research in the fields of accounting, finance, and sustainability. The journal focuses on the application of accounting and financial principles to support sustainable business ...