PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023

This study was carried out to assess and examine the influence of green accounting, environmental performance, and company size on firm value. This study employed an associative research type. The population in this study is made up of manufacturing companies registered on the Indonesia Stock Exchange in 2023. The sample for this study comprises 36 companies chosen through purposive sampling techniques. The analytical method employed is multiple linear regression analysis, with independent variables including green accounting, environmental performance, and company size, while the dependent variable is firm value, analyzed using the SPSS 26 software. The findings of this study show that green accounting does not influence firm value, whereas environmental performance and company size positively influence firm value.