The Effect of Green Accounting and Environmental Performance on Company Value with Profitability as a Moderating Variable

Agus Riyanto

Abstract


This study aims to determine and analyze the effect of green accounting environmental performance on company value with profitability as a moderating variable in a case study of mining companies for the period 2020-2023. This study is quantitative, the population in this study is mining sector companies listed on the IDX with a purposive sampling technique. The sample used was 10 companies. The data analysis technique used was moderated regression analysis. The results of the study can be concluded that green accounting has an effect on company value while environmental performance does not affect company value and profitability does not affect company value. Simultaneously, green accounting, environmental performance and profitability have a significant effect on company value. Moderation analysis of the profitability variable is unable to moderate the relationship between green accounting and company value and the profitability variable is unable to moderate the relationship between environmental performance and company value

Keywords


Corporate Value; Environmental Performance; Green Accounting

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References


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