THE EFFECT OF GREEN ACCOUNTING, CSR DISCLOSURE, COMPANY SIZE AND PROFITABILITY ON COMPANY VALUE WITH GCG AS A MODERATOR

Abstract

The aim of this research is to test the influence of green accounting, disclosure of corporatei sociial reisponsiibility, company size and profitability on company value by using Good Corporate Governance as a moderating effect in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2019-2022 period. This research is quantitative research with secondary data, the purposive sampling method obtained 28 company samples. Meanwhile, the data analysis technique uses moderated regression analysis (MRA) with the help of the SPSS version 25 program. The results of this research are that green accounting, CSR disclosure, company size have no effect on company value, while the profitability variable has a negative effect on company value. For the interaction test, namely that GCG is not able to moderate green accounting and CSR disclosure, GCG negatively moderates the relationship between company size and company value and GCG is able to positively moderate the relationship between profitability variables and company value.