Does the value of coal mining companies in Indonesia affect green accounting, CSR, and profitability?

Murdiansyah, Isnan ORCID: https://orcid.org/0000-0002-1825-0097, Khairunnisa, Desi Pratiwi Adhila ORCID: https://orcid.org/0000-0002-1825-0097, Siswanto, Siswanto ORCID: https://orcid.org/0000-0003-0190-627X and Yuliana, Indah ORCID: https://orcid.org/0000-0002-6346-7850 (2023) Does the value of coal mining companies in Indonesia affect green accounting, CSR, and profitability? Presented at The 9th International Conference of Islamic Economics and Business (ICONIES 2023), 31 Aug 2023, Malang.

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Abstract

The focus of this research is to find out whether profitability, CSR, and green accounting affect firm value. Coal mining companies listed on the IDX are the object of research, and the sampling is purposive sampling. The data is taken from the IDX website and related companies. The data collected includes environmental cost components, CSR index, ROE, and Tobins'q. Data analysis was performed using linear regression analysis. The results of the study show that although the application of green accounting and CSR has no effect on firm value, profitability as measured by ROE has an effect on firm value. But overall, the application of green accounting, CSR, and profitability affect the value of the company.

Item Type:	Conference (Paper)
Keywords:	green accounting; CSR; profitability; firm value
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Isnan Murdiansyah
Date Deposited:	19 Nov 2023 23:29

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