J-ISCAN : Journal of Islamic Accounting Research
Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research

GREEN ACCOUNTING, ENVIROMENTAL PERFORMANCE AND CORPORATE SOCIAL RESPONTIBILITY PRACTICES AS DETERMINANTS OF FIRM VALUE IN INDONESIA’S MINING SECTOR

Yana, Fitri (Unknown)
Harianto, Syawal (Unknown)
Herwinsyah, Reynold (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This research aims to examine the effect of implementing Green Accounting, Environmental Performance, and Corporate Social Responsibility on Company Value in mining sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The independent variables used are Green Accounting, Environmental Performance, and Corporate Social Responsibility. while the dependent variable is Company Value. There are 63 mining sector companies as a population listed on the Indonesian Stock Exchange. The research sample using purposive sampling obtained 11 samples. This research uses a multiple linear regression analysis method using panel data. The research results show that the application of green accounting has a positive and significant effect on company value, environmental performance has a positive and significant effect on company value, while corporate social responsibility has no effect on company value. The contribution of all independent variables Implementation of Green Accounting, Environmental Performance, and Corporate Social Responsibility to Company Value is 32.3%, while the remaining 67.7% can be explained by other variables outside this research. 

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Journal Info

Abbrev

j-iscan

Publisher

Subject

Economics, Econometrics & Finance

Description

J-ISCAN: Journal of Islamic Accounting Research is a scientific journal managed by the Islamic Accounting Study Program, Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal publishes research results conceptually and technically related to the scope of Islamic Economics with a ...