Citation:

Dewi Agustine Kusuma, Nina Febriana Dosinta. "Effects of Green Accounting, Corporate Social Responsibility on Firm Value" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 290-299, 2023.

Abstract:

The purpose of this study is to investigate how corporate social responsibility and green accounting affect firm value. This study was also carried out because as time goes by, the carbon emissions produced are increasing, especially carbon emissions produced by companies operating in the chemical and fundamental industrial sectors. The approach that's employed in this study is quantitative, consisting of numbers that will be measured using statistics, which function as a tool for analyzing data. This research data uses multiple linear regression analysis techniques by taking secondary data, which is data or information obtained by researchers indirectly. Secondary data in this research is PROPER data from the Annual Report and the GRI G4 index from the Sustainability Report, as well as Price to Book Value from 2020 to 2022. From these data, it can be concluded that this research shows that Green Accounting has a less significant influence, and CSR show a significant influence.

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Keywords:

Green Accounting, Corporate Social Responsibility, Firm Value.