Corporate Social Responsibility, Environmental Social Governance, dan Implementasi Green Accounting pada Firm Value

Corporate Social Responsibility, Environmental Social Governance, and Implementation of Green Accounting on Firm Value

Penelitian ini bertujuan untuk menguji dan menganalisis mengenai pengaruh Coorporate Social Responsibility, Environmental Social Governance, dan implementasi Green Accounting terhadap Nilai perusahaan yang diproaksikan oleh Tobin’s Q dengan subjek penelitian perusahaan sektor manufaktur yang terdaftar aktif di Bursa Efek Indonesia pada periode 2020-2022 yang dipilih melalui teknik purposive sampling. Penelitian ini menggunakan metode penelitian kuantitatif. Penelitian ini memiliki hasil yang menunjukkan bahwa Coorporate Social Responsibility berpengaruh positif terhadap nilai perusahaan, Environmental Social Governance berpengaruh negatif terhadap nilai perusahaan, dan Implementasi Green Accounting tidak memiliki pengaruh terhadap nilai perusahaan.

This research aims to test and analyze the influence of Corporate Social Responsibility, Environmental Social Governance, and the implementation of Green Accounting on firm value as proxied by Tobin's Q. The subjects of this research are manufacturing sector companies that are actively listed on the Indonesia Stock Exchange in the 2020-2022 period that selected through purposive sampling technique. This research uses quantitative research methods. This research has results showing that Corporate Social Responsibility has a positive effect on firm value, Environmental Social Governance has a negative effect on firm value, and Implementation of Green Accounting has no effect on firm value.