PENGARUH GREEN ACCOUNTING, SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Oman  Nurjaman; Apriwandi Apriwandi

doi:10.33395/owner.v10i4.3863

Authors

Oman Nurjaman
✉ Corresponding author: Oman.nurjaman@widyatama.ac.id Universitas Widyatama
Apriwandi Universitas Widyatama https://orcid.org/0000-0002-1817-2009

DOI:

https://doi.org/10.33395/owner.v10i4.3863

Keywords:

Firm Value, Green Accounting, Sustainability Report, Good Corporate Governance, Mining Sector.

Abstract

This study aims to analyze the influence of Green Accounting, Sustainability Reporting, and Good Corporate Governance (proxied by institutional ownership) on the Firm Value of mining companies listed on the Indonesia Stock Exchange for the 2021–2024 period.The research employs a quantitative approach using a causal-associative method. The data used is secondary, consisting of annual reports from 50 companies selected through purposive sampling, resulting in 200 observations. The results indicate that, partially, Green Accounting does not have a significant effect on Firm Value. Sustainability Reporting has a negative and significant effect on Firm Value, while Good Corporate Governance, as proxied by institutional ownership, also does not have a significant effect on Firm Value. Simultaneously, Green Accounting, Sustainability Reporting, and Good Corporate Governance have a significant influence on Firm Value. This demonstrates that integrating these three elements is a strategic step for management to meet regulatory expectations while simultaneously creating added value for shareholders

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