Pengaruh Penerapan Green Accounting, Environmental Performance, dan Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025

Abstract

This study aims to determine the extent to which green accounting, environmental performance, and firm size influence the firm value of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2025 period. A quantitative approach with an associative design was applied in this study, utilizing secondary data sourced from companies’ annual reports. The study sample consisted of 100 observations analyzed using multiple regression analysis with the assistance of Jamovi software. The results indicate that green accounting and firm size have significant effects on firm value, whereas environmental performance does not. The conclusion of this study confirms that transparency regarding environmental costs and firm size is an important consideration for investors.