Pengaruh Green Accounting, Green Innovation, dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2022–2024

Marlia, Rica (2026) Pengaruh Green Accounting, Green Innovation, dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2022–2024. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose : This study aims to obtain empirical evidence regarding the effect of Green Accounting, Green Innovation, and Corporate Social Responsibility on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Design/methodology/approach : This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 53 companies with a total of 159 observations. The data were analyzed using panel data regression with the Fixed Effect Model (FEM). Firm value was measured using Tobin's Q, while the independent variables were Green Accounting, Green Innovation, and Corporate Social Responsibility, with profitability, firm size, and leverage included as control variables. Findings : The results indicate that Green Accounting has no significant effect on firm value, whereas Green Innovation has a positive and significant effect on firm value at the 5% significance level. Corporate Social Responsibility is significant at the 10% level but with a negative direction, thus not supporting the hypothesized positive effect. These findings suggest that, among the three sustainability practices, green innovation is the most reflected in investors' valuation of energy sector companies. Originality/value : This study contributes to the literature on sustainability practices and firm value by the effects of Green Accounting, Green Innovation, and Corporate Social Responsibility on energy sector companies in Indonesia while incorporating profitability, firm size, and leverage as control variables.

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