Pengauh Green Accounting dan Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Moderasi
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Institusion
Universitas Katolik Darma Cendika
Author
Siregar, Kevin Kausar Wibowo
Subject
HF Commerce
Datestamp
2024-03-01 03:30:44
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. Company value 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 of this research is manufacturing companies registered on the IDX in 2020-2022 with a total of 227 companies. The sampling technique was purposive sampling and 35 companies 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 has an effect on company value and the green accounting variable moderated by good corporate governance has an effect on company value. Meanwhile, 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.
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. Company value 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 of this research is manufacturing companies registered on the IDX in 2020-2022 with a total of 227 companies. The sampling technique was purposive sampling and 35 companies 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 has an effect on company value and the green accounting variable moderated by good corporate governance has an effect on company value. Meanwhile, 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.
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