PENGARUH PENGUNGKAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Green Accounting is the integration of information on environmental benefits and costs into accounting practices. CSR is a responsibility issued by the company to the community around the company. Green accounting and CSR are applied in order to hopefully influence the sustainability of a company. The purpose of this study is to evaluate the impact of corporate social responsibility and green accounting on stock value via empirical research. Using a purposive selection technique, 72 manufacturing enterprises listed on the IDX in 2022–2023 made up the study sample. Using the SPSS 25 program, the multiple linear regression analysis approach was used to analyze the data. According to the study findings, the CSR variable significantly affects firm value, although green accounting has no direct impact on it.