Analisis Pengaruh Green Accounting, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan

Abstrak

This study aims to examine the effect of green accounting, profitability, and firm size on firm value. Firm value is measured using the Tobin’s Q ratio. The sample in this study consists of 21 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The analytical method used is multiple linear regression. The results indicate that profitability has a positive effect on firm value. Meanwhile, green accounting and firm size have no significant effect on firm value. It is recommended that companies improve their profitability in order to attract investors and increase firm value. The reporting of green accounting practices and management of firm size should also be evaluated to contribute more effectively to firm value. Future researchers are encouraged to include additional variables such as leverage or liquidity to obtain more in-depth findings.