The Effect Of Green Accounting, Corporate Social Responsiveness (Csr) And Company Size On The Value Of Mining Companies In The Coal Sub-Sector Listed On The Idx 2019-2023

Abstract

This research is motivated by the increasing attention to environmental issues and corporate social responsibility, especially in the coal mining sector which has a significant impact on the environment. This issue needs to be considered by companies engaged in mining, especially the coal mining industry, to increase the company's value. One possible way is to implement green accounting and corporate social responsibility (CSR) disclosure. The purpose of this research is to raise the value of the company again. One possible way is to implement green accounting and corporate social responsibility (CSR) disclosure. The purpose of this study is to find out the truth of the influence of Green Accounting, Corporate Social Responsiveness, and Company Size on the Value of Coal Sub-sector Mining Companies Listed on the IDX 2019-2023. The research method used is a quantitative approach. Data was obtained from annual reports and company sustainability reports that were research samples. The results of the study show that Green Accounting, Corporate Social Responsiveness, and Company Size have a simultaneous effect on the value of mining companies in the Coal sub-sector listed on the IDX 2019-2023. The conclusion of this study is that the application of sustainability and social responsibility practices plays an important role in increasing the value of the company in the eyes of investors.