PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

The aim of this research is to see how environmental performance and green accounting affect company value and whether profitability can offset this influence. This research uses a purposive sampling method. Modern regression analysis (MRA) and linear multiple analysis were used to analyze the data. This was done using the SPSS version 23 program. This research discusses 35 companies in the textile and garment subsector listed on the Indonesia Stock Exchange from 2018 to 2022. This study shows that both environmental performance and green accounting influence company value. In addition, the results show that profitability has the ability to balance both environmental performance and green accounting on firm value.