Effects of Implementation of Green Accounting and Good Corporate Governance on Firm Value, Moderated by Corporate Social Responsibility (A Study on the Mining Companies Listed on IDX in the Period 2017-2021)

Abstract

The objective of the research is to examine the effects of Green Accounting (GA) and Good Corporate Governance (GCG) on firm value, moderated by Corporate Social Responsibility (CSR) in the mining companies listed on IDX (Indonesia Stock Exchange) in the period 2017-2021. The research employs quantitative method. The population comprises 47 companies listed on IDX, mining sector. The research takes 19 x 5 = 95 sample by using probability sampling technique. The data are analyzed by using E-views software program. The result of the research shows that, partially, GA has significant effect on firm value, GCG has significant effects on firm value, and GA and GCG simultaneously have some effects on firm value. CSR is able to moderate partially the effects of X1 (GA) on firm value, CSR is able to moderate partially the effects of X2 (GCG) on firm value, and CSR is able to moderate simultaneously the effects of X1 (GA) and X2 (GCG) on firm value. Keywords: Green Accounting, Good Corporate Governance, Corporate Social Responsibility, firm value