Pengaruh Green Accounting, Corporate Social Responsibility Disclosure, Dan Profitabilitas Terhadap Nilai Perusahaan
DOI:
https://doi.org/10.63822/kx52bb02Keywords:
Green Accounting, CSR Disclosure, Profitabilitas, Nilai Perusahaan, PertambanganAbstract
Tujuan penelitian ini adalah untuk menganalisis pengaruh green accounting, corporate social responsibility (CSR) disclosure, dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda pada SPSS, dan teknik purposive sampling terhadap perusahaan pertambangan yang terdaftar di BEI tahun 2023. Green accounting diukur melalui peringkat PROPER, CSR disclosure menggunakan indeks GRI 2021, profitabilitas menggunakan ROE, sedangkan nilai perusahaan diukur dengan rasio Tobin’s Q. Hasil penelitian menunjukkan bahwa green accounting dan CSR disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa investor di sektor pertambangan cenderung lebih memprioritaskan kinerja keuangan perusahaan, sedangkan informasi non-finansial terkait keberlanjutan belum sepenuhnya dianggcap sebagai faktor pendorong nilai perusahaan. Implikasi penelitian ini menegaskan pentingnya profitabilitas sebagai sinyal utama bagi investor dan perlunya meningkatkan kualitas pengungkapan dan edukasi pasar terkait isu-isu keberlanjutan.
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