THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE
A company is an organization consisting of a group of people who work to achieve a specific goal. The goal of starting a business is not only to make as much money as possible, but also to improve the well-being of all parties involved in its operations, including shareholders and stakeholders, by r...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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iVolga Press
2023-11-01
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| Series: | Eurasia: Economics & Business |
| Subjects: | |
| Online Access: | http://econeurasia.com/issue-2023-11/article_04.pdf |
| _version_ | 1797364897391050752 |
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| author | Sari C.P. Mimba N.P.S.H. Budiasih I G.A.N. Sisdyani E.A. |
| author_facet | Sari C.P. Mimba N.P.S.H. Budiasih I G.A.N. Sisdyani E.A. |
| author_sort | Sari C.P. |
| collection | DOAJ |
| description | A company is an organization consisting of a group of people who work to achieve a specific goal. The goal of starting a business is not only to make as much money as possible, but also to improve the well-being of all parties involved in its operations, including shareholders and stakeholders, by raising the company's value, which can influence how investors view the business. This study aims to obtain empirical evidence regarding the effect of green accounting and corporate social responsibility disclosure on firm value with good corporate governance as a moderating variable. The population of this study is mining sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling method used a purposive sampling technique, and 90 samples were obtained to be observed. The data analysis technique in this research is multiple linear regression analysis and moderated regression analysis using SPSS 26.0 software. This study finds that green accounting and corporate social responsibility disclosure have a positive effect on firm value, and good corporate governance is able to strengthen the effect of green accounting and corporate social responsibility disclosure on firm value. Based on the results of the hypothesis test, it can be concluded that all research hypotheses are accepted. The results of this study are expected to contribute to the company’s management in running the company and investors in making investment decisions, as well as a reference for further research that examines the firm value. |
| first_indexed | 2024-03-08T16:41:36Z |
| format | Article |
| id | doaj.art-e7fdb7173fcf4e9f98148ce6e55f9dc6 |
| institution | Directory Open Access Journal |
| issn | 2522-9710 |
| language | English |
| last_indexed | 2024-03-08T16:41:36Z |
| publishDate | 2023-11-01 |
| publisher | iVolga Press |
| record_format | Article |
| series | Eurasia: Economics & Business |
| spelling | doaj.art-e7fdb7173fcf4e9f98148ce6e55f9dc62024-01-05T10:18:24ZengiVolga PressEurasia: Economics & Business2522-97102023-11-0177114456THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLESari C.P.0Mimba N.P.S.H.1Budiasih I G.A.N.2Sisdyani E.A.3Faculty of Economics and Business, University of UdayanaFaculty of Economics and Business, University of UdayanaFaculty of Economics and Business, University of UdayanaFaculty of Economics and Business, University of UdayanaA company is an organization consisting of a group of people who work to achieve a specific goal. The goal of starting a business is not only to make as much money as possible, but also to improve the well-being of all parties involved in its operations, including shareholders and stakeholders, by raising the company's value, which can influence how investors view the business. This study aims to obtain empirical evidence regarding the effect of green accounting and corporate social responsibility disclosure on firm value with good corporate governance as a moderating variable. The population of this study is mining sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling method used a purposive sampling technique, and 90 samples were obtained to be observed. The data analysis technique in this research is multiple linear regression analysis and moderated regression analysis using SPSS 26.0 software. This study finds that green accounting and corporate social responsibility disclosure have a positive effect on firm value, and good corporate governance is able to strengthen the effect of green accounting and corporate social responsibility disclosure on firm value. Based on the results of the hypothesis test, it can be concluded that all research hypotheses are accepted. The results of this study are expected to contribute to the company’s management in running the company and investors in making investment decisions, as well as a reference for further research that examines the firm value.http://econeurasia.com/issue-2023-11/article_04.pdfgreen accountingcorporate social responsibility disclosurefirm valuegood corporate governance |
| spellingShingle | Sari C.P. Mimba N.P.S.H. Budiasih I G.A.N. Sisdyani E.A. THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Eurasia: Economics & Business green accounting corporate social responsibility disclosure firm value good corporate governance |
| title | THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_full | THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_fullStr | THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_full_unstemmed | THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_short | THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE |
| title_sort | effect of green accounting implementation and corporate social responsibility disclosure on firm value with good corporate governance as a moderating variable |
| topic | green accounting corporate social responsibility disclosure firm value good corporate governance |
| url | http://econeurasia.com/issue-2023-11/article_04.pdf |
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