Pengaruh Akuntansi Hijau dan Pengungkapan Lingkungan, Sosial Dan Tata Kelola terhadap Nilai Perusahaan dengan Tata Kelola Korporasi sebagai Variabel Intervening

Abstract

: This research was aimed to know the influences of green accounting and environmental, social and governance disclosure on firm value with corporate governance as a intervening variables. Firm value is In this study, the sample used are the listed companies of Indonesia Stock Exchange in 2013-2018 with 25 sample companies or 150 observational data. The author uses the method of data analysis with 2 regression models, the method is multiple regression analysis and path analysis. The results show that green accounting has positive influence on firm value. Enviromental, social, and governance disclosure has no influence on firm value. Corporate governance as measured through a woman's board of directors unable to mediate the influence green accounting on firm value, nor the influence enviromental, social, and governance disclosure on firm value.