Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023

Melya Nur Halizah; Een Yualika

Melya Nur Halizah Institut Teknologi dan Bisnis Widya Gama Lumajang
Een Yualika Institut Teknologi dan Bisnis Widya Gama Lumajang

Keywords: Green Accounting, Environmental Performance and Company Value

Abstract

The purpose of this study was to determine and analiyze the influence of green accouting and environmentalperformance on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The phenomenon of environmental degradation has emphasized the importance of sustainable business practices. A quantitative approach was used, eith sample of 23 manufacturing companies multiplied by three years of observation, resulting in 78 sample data uisng a purposive sampling technique. Nineteen outliers resulted in a total of 59 sample data. Secondary data were obtained from annual reports and company sustainability reports. The analytical method used wa multiple linear regression, accompanied by classical assumption test. The results showed that green accounting had no effect on firm value, while environmental performance did affect the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period.