The Effect of Green Accounting Disclosure and CSR Disclosure on Firm Value with Profitability as a Mediating Variable (Case Study of the IDX Energy Sector Index in 2018-2022)

Abstract

This study aims to examine the effect of green accounting disclosure and corporate social responsibility disclosure on firm value with profitability as a mediating variable. This study uses a population of energy sector companies listed on the IDX in 2018-2022 with a sample of 60. This research uses WarpPLS version 8.0. The results of this study indicate that green accounting disclosure has a positive effect on firm value, green accounting disclosure has a positive effect on profitability, CSR disclosure has a positive effect on firm value, CSR disclosure has a positive effect on profitability, profitability has a positive effect on firm value, profitability mediates green accounting on firm value, profitability mediates CSR on firm value.