PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING

Abstract

This study aims to test the influence of Green Accounting ( 𝑋 1 ) and Corporate Social Responsibility ( 𝑋 2 ) on Firm Value (Y) with Company Performance (Z) as intervening variables. The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The data analysis tool used is using Stata software. This research is a type of research that is quantitative. The method of data collection used is secondary data that is data obtained indirectly through intermediary media. The data of this study was obtained from www.idx.co.id. This study uses purposive sampling method which in sampling using certain criteria. The results of the analysis in this research obtained that green accounting has a positive and significant effect on the firm value, corporate social responsibility has a negative and significant effect on the firm value, green accounting has a negative and significant effect on the company's performance, corporate social responsibility has no influence on the company's performance, the company's performance has a positive and significant effect on the firm value, the company's performance is not able to mediate aruh green accounting against firm value, and the company's performance is not able to mediate the influence