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THE INFLUENCE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE: STUDY ON BUMN BANK IN INDONESIA Tuti Dharmawati; Eko Cahyo Mayndarto; Aditya Djaini; Andrew Shandy Utama; Arum Ardianingsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12887

Abstract

This research highlights the importance of Green Accounting (GA) and Corporate Social Responsibility (CSR) in increasing company value, especially in state-owned banks in Indonesia. The results of the regression analysis show that both GA and CSR have a significant positive influence on company value. Together, they provide a stronger impact, confirming that continuous integration practices can create competitive advantages and strengthen a company's image. These findings have immediate power for business practitioners and decision makers, providing a foundation for more sustainable and socially responsible strategies. Although this research makes a valuable contribution, it is worth noting limitations such as geographic focus and specific industries, which may provide directions for future research.