EFFECT OF APPLICATION OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILTY AGAINST COMPANY VALUE AT MANUFACTURING COMPANY
Abstract
This study tests and analyzes how implementation of green accounting and corporate social responsibility on firm value in manufacturing companies basic industrial and chemical sectors listed on the Indonesia Stock Exchange in 2020-2022. The data came from the Indonesian Stock Exchange’s annual report which was published. Twelve manufacturing companies in the basic industrial and chemical that were listed on the Indonesian Stock Exchange in 2020-2022 serve as the study’s sample. Data analysis was done using SPSS version 26. The implementation of green accounting and corporate social responsibility have a favorable and significant association, according to research findings. However the green accounting variable has a negative impact on firm value whereas the corporate social responsibility varaible has positive impact on firm value.
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