PENGARUH GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Abstract

The increasingly competitive era of globalization encourages companies to increase their competitiveness through IPOs. Company value is part of investors considerations when making an investment and can be influenced by various things. This research aims to understand the influence of green accounting and expanding corporate social responsibility on company value with good corporate governance as a moderating variable. The population is manufacturing companies on the IDX in 2020-2022 with a total of 227 companies. The sampling technique was purposive sampling 35 were obtained with 104 samples. The analysis method is linear regression analysis and moderated regression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the green accounting variable an effect on company value and the green accounting variable moderated by good corporate governance an effect on company value. Corporate social responsibility disclosure has no effect on company value and the corporate social responsibility disclosure variable moderated by good corporate governance has no effect on company value.