Tjauzy, Donny Achmad (2026) PERAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY DALAM MENINGKATKAN NILAI PERUSAHAAN SEKTOR BASIC MATERIALS. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effect of green accounting and corporate social responsibility on firm value in basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study also employs control variables, namely profitability, leverage, and firm size, to obtain more accurate analytical results in explaining the factors affecting firm value. This study employs a quantitative approach with a causal research design. The research population consists of 109 basic materials sector companies listed on the Indonesia Stock Exchange, with the sample selected using a purposive sampling technique. Based on the predetermined criteria, 75 companies were selected as the research sample, resulting in 225 balanced panel observations for the 2022–2024 period. The data were analyzed using panel data regression with the assistance of EViews 13 software after conducting model selection and classical assumption tests. The results indicate that, partially, green accounting has no significant effect on firm value. Likewise, corporate social responsibility has no significant effect on firm value. Among the control variables, profitability and leverage have no significant effect on firm value, whereas firm size has a significant effect on firm value. However, simultaneously, green accounting, corporate social responsibility, profitability, leverage, and firm size have a significant effect on firm value, indicating that the research model is capable of explaining variations in firm value among basic materials sector companies. The implications of this study indicate that the implementation of green accounting and the disclosure of corporate social responsibility have not yet become primary considerations for investors in evaluating basic materials sector companies. Therefore, companies need to improve the quality of the implementation and disclosure of sustainability practices so that they become more informative, credible, and capable of providing positive signals to investors. This study is also expected to serve as a reference for academics and as a consideration for corporate management and investors in decision-making. Keywords: Green Accounting, Corporate Social Responsibility, Firm Value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Donny Achmad Tjazuy | ||||||||
| Date Deposited: | 10 Jul 2026 02:58 | ||||||||
| Last Modified: | 10 Jul 2026 03:19 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54932 |
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