Green Accounting, CSR Disclosure, Firm Value, and Profitability Mediation

Susi Susilawati, Dian Arifiyanti, Samukri, Maria Suryaningsih and Arlis Dewi Kuraesin

Economic Studies journal, 2024, issue 1, 14-26

Abstract: The study aimed to analyze the profitability in mediating the influence of green accounting and corporate social responsibility disclosure on the firm value. The samples consisted of 220 manufacturing companies, while the moderating variable regression was used in data analysis. The effect of mediating variables was determined using the Sobel test. The study results showed that green accounting did not affect firm value; while CSR disclosure and profitability influenced firm value, but profitability was not able to mediate the effect of green accounting and CSR disclosure on the firm value. The unintegrated system and the company's inability to internalize green accounting and CSR disclosure hindered its non-financial goals to gain an advantage in a competitive market.

JEL-codes: G32 L25 M14 Q56 (search for similar items in EconPapers)
Date: 2024
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