THE EFFECT OF FINANCIAL PERFORMANCE, ENVIRONMENTAL PERFORMANCE, AND GREEN ACCOUNTING ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABLE

Sintya Nur Hasanah, Abd. Rohman Taufiq, Moh. Ubaidillah

Abstract


The purpose of this study was to determine the effect of financial performance, environmental performance, and green accounting on firm value, with corporate social responsibility as a moderating variable. The sample in this study were 44 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024xperiod. The research method usedxisxquantitativexapproachxwith secondary data collection techniques. Thexanalytical methods used is multiple linear regression and moderated regression analysis  (MRA) with SPSS 25. The results of this study indicate that financial performance and green accounting has effect on firm value, while environmental performance has no effect on firm value. Corporate social responsibility is unable to moderate the effect of financial performance and green accounting on firm value, while corporate social responsibility is able to moderate the effect of environmental performance on firm value.

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