Pengaruh Green Accounting, Good Corporate Governance dan Kinerja Lingkungan Terhadap Nilai Perusahaan Subsektor Pertambangan Yang Terdaftar di BEI Tahun 2020-2023

Thesis: "The Effect of Green Accounting, Good Corporate Governance, and Environmental Performance on the Value of Mining Subsector Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2023"; Cici Dwi Jayanti, Student ID Number 21441851, Bachelor of Accounting Program, Faculty of Economics, Muhammadiyah University of Ponorogo.
The continuous development of business forces companies to implement various methods to increase their value and create high competitiveness. This results in environmental pollution from operational activities. Therefore, companies must consider the impact of their operations to maintain business continuity. This study aims to determine the effect of Green Accounting, Good Corporate Governance, and Environmental Performance on Company Value. This study uses a quantitative method. The population is all mining companies consecutively listed on the IDX in 2020-2023, participating in the PROPER program, and having institutional ownership data in their annual reports. The sample in this study consists of 22 companies multiplied by four years, resulting in a total sample of 88 annual financial reports. The data processing technique for this study used SPSS 26.
The first hypothesis indicates that Green Accounting has no effect on Firm Value. The second hypothesis indicates that Good Corporate Governance has a negative effect on Firm Value. The third hypothesis indicates that Environmental Performance has a negative effect on Firm Value. The fourth hypothesis indicates that Green Accounting, Good Corporate Governance, and Environmental Performance simultaneously influence Firm Value.
Keywords: Green Accounting, Good Corporate Governance, Environmental Performance, Firm Value