DOES THE VALUE OF COAL MINING COMPANIES IN INDONESIA AFFECT GREEN ACCOUNTING, CSR, AND PROFITABILITY?
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Aug 31, 2023
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Abstract
The focus of this research is to find out whether profitability, CSR, and green accounting affect firm value. Coal mining companies listed on the IDX are the object of research, and the sampling is purposive sampling. The data is taken from the IDX website and related companies. The data collected includes environmental cost components, CSR index, ROE, and Tobins'q. Data analysis was performed using linear regression analysis. The results of the study show that although the application of green accounting and CSR has no effect on firm value, profitability as measured by ROE has an effect on firm value. But overall, the application of green accounting, CSR, and profitability affect the value of the company.
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MURDIANSYAH, Isnan - et al.
DOES THE VALUE OF COAL MINING COMPANIES IN INDONESIA AFFECT GREEN ACCOUNTING, CSR, AND PROFITABILITY?.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 863-870, aug. 2023.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2251>. Date accessed: 02 may 2024.
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References
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Chasbiandani, T. d. (2019). Penerapan Green Accounting Terhadap Proitabilitass Perusahaan Di Indonesia. AFRE Accounting and Financial Review.
Dewi, P. P. (2020). Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility Pada Nilai Perusahaan. E-Jurnal Akuntansi UNUD.
Endiana, I. D. (2020). The Effect of Green Accounting on Corporate Suistainability and F inancial Performance. Journal of Asian Finance, Economics and Business .
Erlangga, C. M. (2021). Penerapan Green Accounting dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas. Akuntabilitas: Jurnal Ilmu Akuntansi.
Hanindia, C. d. (2022). Pengaruh Kebijakan Dividen, Profitabilitas, Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan. Jurnal Ekonomi Trisakti.
Hermawan, S. d. (2023). Corporate Social Responsibility, Firm Value, and Profitability: Evidence From Pharmaceutical Companies in Indonesia And Malaysia. International Journal Of Professional Business Review.
Kholmi, M. d. (2022). Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2019). Reviu Akuntansi dan Bisnis Indonesia.
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Murwaningsari, S. d. (2022). Pengaruh Green Competitive Advantage Dan Pelaporan Terintegrasi Terhadap Nilai Perusahaan. Jurnal Studi Akuntansi dan Keuangan.
Prena, G. D. (2021). Pengaruh Penerapan Green Accounting, dan Kinerja Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif.
Pujakesuma, A. (2022). Penerapan Corporate Social Responbility, Corporate Governance dan Resiko Bisnis terhadap Nilai Perusahaan. Remik: Riset dan E-Jurnal Manajemen Informatika Komputer.
Putri, A. Y. (2022). Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan dengan Good Corporate Governance Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). Jurnal Manajemen Sains dan Organisasi.
Rosaline, V. D. (2020). Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance. Jurnal Riset Akuntansi dan Keuangan.
Abdullah, M. W. (2020). Ragam Isu dan Konsep Akuntansi Lingkungan Perspektif Keislaman. Makassar: Alauddin University Press.
Habibi, A. (2022). Pencemaran Lingkungan Akibat Tambang Batu Bara di Desa Serongga Kabupaten Kotabaru. Pusat Publikasi S-1 Pendidikan IPS FKIP ULM.
Lako, A. (2018). Akuntansi Hijau: Isu, Teori, dan Aplikasi. Jakarta: Salemba Empat.
Said, A. L. (2018). Corporate Social Responsibility dalam Perspektif Governance. Yogyakarta: Deepublish.
Sisca, d. (2022). Corporate Social Responsibility Perusahaan. Bandung: Widhia Bhakti Persada Bandung.
Sucahyo, N. (2023, Februari 1). voaindonesia. Diambil kembali dari voaindonesia: https://www-voaindonesia-
com.cdn.ampproject.org/v/s/www.voaindonesia.com/amp/limbah-tailing-freeport-rusak-lingkungan-hancurkan-kehidupan-/6943257.html?amp_gsa=1&_js_v=a9&usqp=mq331AQIUAKwASCAAgM%3D#amp_tf=Dari%20%251%24s&aoh=16847188417508&referrer=ht
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