Pengaruh Green Accounting, Corporate Social Responsibility, dan Ukuran Perusahaan terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Di Bursa Efek Indonesia Tahun 2021 - 2023

Abstract

This study aims to analyze the effect of green accounting, corporate social responsibility, and firm size on firm value. This is aquantitative research. The type of data used is secondary data obtained from www.idx.co.id and the respective company websites. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The sample was determined using purposive sampling, resulting in a total of 63 analyzable data points. The analytical method used is multiple linear regression analysis with the help of SPSS version 26. The results of this study indicate that green accounting has an effect on firm value, corporate social responsibility has an effect on firm value, and firm size also has an effect on firm value.