Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan

The purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The data used are se...

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Main Authors: Putu Purnama Dewi, I Putu Edward Narayana
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-12-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/63394
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spelling doaj-6cd1f3c5674946fc95a2df080a0b98ec2021-01-20T13:25:15ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-12-0130123252326210.24843/EJA.2020.v30.i12.p2063394Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai PerusahaanPutu Purnama Dewi0I Putu Edward Narayana1Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, IndonesiaFakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, IndonesiaThe purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The data used are secondary data in the form of environmental cost, return on equity, CSR Index, and Tobins'Q. The data is obtained from the Indonesia Stock Exchange website and related company websites. The results of this study indicate that the effect on green accounting has a positive effect on firm value, this is obtained from a significance value of 0.003 with a beta coefficient value of 0.228. Profitability also has a positive influence on firm value is a positive influence, this is indicated by a significance value of 0.000 with a beta coefficient value of 0.724. The effect of corporate social responsibility on firm value also shows a positive direction, as indicated by a significance value of 0.011 with a positive beta coefficient value of 0.210. Keywords: Green Accounting; Profitability; Corporate Social Responsibility;  Firm Value.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/63394
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Putu Purnama Dewi
I Putu Edward Narayana
spellingShingle Putu Purnama Dewi
I Putu Edward Narayana
Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
E-Jurnal Akuntansi
author_facet Putu Purnama Dewi
I Putu Edward Narayana
author_sort Putu Purnama Dewi
title Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_short Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_full Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_fullStr Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_full_unstemmed Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
title_sort implementasi green accounting, profitabilitas dan corporate social responsibility pada nilai perusahaan
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-12-01
description The purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The data used are secondary data in the form of environmental cost, return on equity, CSR Index, and Tobins'Q. The data is obtained from the Indonesia Stock Exchange website and related company websites. The results of this study indicate that the effect on green accounting has a positive effect on firm value, this is obtained from a significance value of 0.003 with a beta coefficient value of 0.228. Profitability also has a positive influence on firm value is a positive influence, this is indicated by a significance value of 0.000 with a beta coefficient value of 0.724. The effect of corporate social responsibility on firm value also shows a positive direction, as indicated by a significance value of 0.011 with a positive beta coefficient value of 0.210. Keywords: Green Accounting; Profitability; Corporate Social Responsibility;  Firm Value.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/63394
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AT iputuedwardnarayana implementasigreenaccountingprofitabilitasdancorporatesocialresponsibilitypadanilaiperusahaan
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