CAPITAL: JURNAL EKONOMI DAN MANAJEMEN
Vol. 9 No. 2 (2026)

Pengaruh Implementation of Green Accounting dan CSR Disclosure (Profitabilitas, Firm Size, Capital Structure Sebagai Variabel Kontrol)

Hang Dano, Gita (Unknown)
Fauziyah (Unknown)



Article Info

Publish Date
01 Mar 2026

Abstract

This study aims to explain the effect of implementation of green accounting and CSR Disclosure on firm value with profitability, firm size, capital structure as control variables. This study uses a sample of 21 energy sector companies listed on the Indonesia Stock Exchange in the period 2021-2023. The data analysis technique used is quantitative data analysis including classical assumption tests, multiple regression analysis, and t-tests using SPSS. The results of this study provide evidence that implementation of green accounting and CSR Disclosure have a partial effect on firm value. Implementation of green accounting with profitability as a control, implementation of green accounting with firm size as a control variable, and CSR Disclosure with firm size as a control variable have a partial effect on firm value. Meanwhile, CSR Disclosure with profitability as a control, implementation of green accounting with capital structure as a control, and CSR Disclosure with capital structure as a control do not have a partial effect on firm value.

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Journal Info

Abbrev

capital

Publisher

Subject

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

Description

CAPITAL: Jurnal Ekonomi dan Manajemen published by Universitas PGRI Madiun with regitered number ISSN: 2598-9022 (Print) and 2598-9618 (Online), which published twice a year on September and ...