Pengaruh Penerapan Green Accounting, Corporate Social Responsibility, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2025

Abstract

This research aims to examine the effect of green accounting, corporate social
responsibility (CSR), and firm size on firm value. The population for this study consists of
energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2025. The
sample was selected using purposive sampling, resulting in 10 companies with a total of
50 observations. Data analysis was conducted using multiple linear regression, t-tests, Ftests, and the coefficient of determination. Data processing was performed using Eviews
13 software. The results of this study indicate that, based on partial tests (t-tests), the
implementation of green accounting does not have a significant effect on firm value.
Corporate social responsibility does not have a significant effect on firm value. Firm size
has a significant and positive effect on firm value. The results of the joint test (F-test)
indicate that the implementation of green accounting, corporate social responsibility, and
firm size simultaneously have a significant effect on firm value among energy sector
companies listed on the Indonesia Stock Exchange for the 2021–2025 period, with the
combined contribution of green accounting, corporate social responsibility, and firm size
accounting for only 84.5932% of firm value.