THE EFFECT OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE WITH CORPORATE VALUES AS A MODERATING VARIABLE

Muhammad Fajar Hidayatulloh, Anny Widiasmara, Abd. Rohman Taufiq

Abstract


This study's goal is to examine how corporate social responsibility and green accounting affect business performance, using company value as a moderating factor. The Indonesia Stock Exchange's LQ45 Index firms from 2019 to 2024 are the subject of the study. Purposive sampling was used to select the research sample. Moderated Regression Analysis (MRA) and multiple linear regression were used in the data analysis. The research findings indicate that although corporate social responsibility contributes to business performance, green accounting does not. Furthermore, firm value can moderate the impact of corporate social responsibility on business performance, or vice versa.


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References


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