PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI MAKANAN & MINUMAN YANG TERDAFTAR DI BEI 2021-2022)

This study aims to examine the effect of Corporate Social Responsibility and Green Accounting on firm value. The method used for sampling in this study is to use the Purposive Sampling method. The samples in this study were 36 with 18 food and beverage industry sub-sector companies listed on the Indonesia Stock Exchange in 2021-2022 with a research period of two years. This type of research is associative quantitative research. The results obtained in this study indicate that Corporate Social Responsibility has an effect on firm value (accepted), while Green Accounting has no effect on firm value (rejected).