Pengaruh Green Accounting, Corporate Social Responsibility (CSR), dan Struktur Modal Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sektor Energi di Bursa Efek Indonesia Tahun 2018 – 2022)

This study aims to analyze the effect of green accounting, corporate social responsibility (CSR), and capital structure on firm value. This type of research is quantitative research with an associative approach. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection method used in this study was purposive sampling. Hypothesis testing is done using panel data regression with Eviews version 12 tools. The results showed that simultaneously green accounting, corporate social responsibility (CSR), and capital structure variables have an influence on firm value. While partially green accounting and corporate social responsibility (CSR) have no influence on firm value. While capital structure has an influence on firm value.

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Publication Details

Journal
MANTAP Journal of Management Accounting Tax and Production
Published
2024-08-29
DOI
https://doi.org/10.57235/mantap.v2i2.3609
Primary Topic
Corporate Governance and Financial Management
Type
article
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article

Pengaruh Green Accounting, Corporate Social Responsibility (CSR), dan Struktur Modal Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sektor Energi di Bursa Efek Indonesia Tahun 2018 – 2022)

Effriyanti Effriyanti, Karin Oktiara
MANTAP Journal of Management Accounting Tax and Production
Corporate Governance and Financial Management
article

Pengaruh Green Accounting, Corporate Social Responsibility (CSR), dan Struktur Modal Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sektor Energi di Bursa Efek Indonesia Tahun 2018 – 2022)

Effriyanti Effriyanti, Karin Oktiara
article en

Abstract

This study aims to analyze the effect of green accounting, corporate social responsibility (CSR), and capital structure on firm value. This type of research is quantitative research with an associative approach. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection method used in this study was purposive sampling. Hypothesis testing is done using panel data regression with Eviews version 12 tools. The results showed that simultaneously green accounting, corporate social responsibility (CSR), and capital structure variables have an influence on firm value. While partially green accounting and corporate social responsibility (CSR) have no influence on firm value. While capital structure has an influence on firm value.

MANTAP Journal of Management Accounting Tax and ProductionVol. 2(2)
Universitas Pamulang (ID)
Openalex Percentile: Top 76%
Corporate Governance and Financial Management
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