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PENGARUH GREEN ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA

Abstract

This study aims to examine how the influence of Green Accounting and Environmental Performance on Company Value. The population in this study is Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2022. The sampling technique is purposive sampling and a sample of 76 companies was obtained. This type of research is associative research and the data used is secondary data. This study used a multiple linear regression model with the Stata 15 tool (2023). The results of this study show that green accounting has no effect on company value, while environmental performance has a positive effect on company value. This study aims to examine how the influence of Green Accounting and Environmental Performance on Company Value. The population in this study is Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2022. The sampling technique is purposive sampling and a sample of 76 companies was obtained. This type of research is associative research and the data used is secondary data. This study used a multiple linear regression model with the Stata 15 tool (2023). The results of this study show that green accounting has no effect on company value, while environmental performance has a positive effect on company value

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