THE INFLUENCE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE: STUDY ON BUMN BANK IN INDONESIA

Authors

  • Tuti Dharmawati Universitas Halu Oleo, Indonesia
  • Eko Cahyo Mayndarto Universitas Tama Jagakarsa, Indonesia
  • Aditya Djaini Universitas Muhammadiyah Gorontalo, Indonesia
  • Andrew Shandy Utama Universitas Lancang Kuning, Indonesia
  • Arum Ardianingsih Universitas Pekalongan, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v8i1.12887

Abstract

This research highlights the importance of Green Accounting (GA) and Corporate Social Responsibility (CSR) in increasing company value, especially in state-owned banks in Indonesia. The results of the regression analysis show that both GA and CSR have a significant positive influence on company value. Together, they provide a stronger impact, confirming that continuous integration practices can create competitive advantages and strengthen a company's image. These findings have immediate power for business practitioners and decision makers, providing a foundation for more sustainable and socially responsible strategies. Although this research makes a valuable contribution, it is worth noting limitations such as geographic focus and specific industries, which may provide directions for future research.

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Published

2024-03-31

How to Cite

Dharmawati, T., Mayndarto, E. C., Djaini, A., Utama, A. S., & Ardianingsih, A. (2024). THE INFLUENCE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE: STUDY ON BUMN BANK IN INDONESIA. International Journal of Economics, Business and Accounting Research (IJEBAR), 8(1). https://doi.org/10.29040/ijebar.v8i1.12887

Issue

Vol. 8 No. 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024

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Articles

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