PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN MELALUI PROFITABILITAS

This research aims to determine the direct influence between green accounting and corporate social responsibility (CSR) on company value and profitability, as well as determine the indirect influence between green accounting and corporate social responsibility (CSR) on company value through profitability. This research uses mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique uses purposive sampling, so that the selected sample is 28 companies. Data collection is carried out through documentation from financial reports and company annual reports. The data analysis technique uses Panel data regression analysis with the help of Stata 17 Software. The research results show that: Green accounting has no significant effect on profitability while corporate social responsibility has a significant effect on profitability. Green accounting and corporate social responsibility do not have a significant effect on company value, while profitability has a significant effect on company value. Green accounting and corporate social responsibility have no effect on company value through profitability.