<![CDATA[his study was conducted to examine the impact of green accounting and Good Corporate Governance (GCG) on the firm value of companies in the energy sub-sector listed on the Indonesian Sharia Stock Index (ISSI) for the period 2020-2024. The research used a quantitative method with secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and related company reports. The sampling technique used purposive sampling to select companies that met the research criteria. Data analysis was performed using multiple regression to test the effect of independent variables on firm value. The results of the study indicate that the variables of green accounting, audit committee, and institutional ownership do not have a significant effect on firm value. Conversely, the board of commissioners has a significant but negative effect on firm value, indicating that an increase in the role of the board of commissioners does not always have a positive impact on company value. Meanwhile, the board of directors has a significant positive effect on firm value.]]>
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