THE EFFECT OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND PROFITABILITY ON COMPANY VALUE / Khayla Yudistira / Rima Auliyamartha Agustina

This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility Disclosure, and profitability on firm value in the mining sector listed on the Indonesia Stock Exchange for the period 2019–2023. The research employs multiple linear regression methods using secondary data from annual reports, sustainability reports, and PROPER scores. The results indicate that, simultaneously, the three independent variables significantly affect firm value, while partially only Green Accounting has a significant negative effect. The research model has a coefficient of determination of 31.2%, implying
that other factors outside the model also contribute to firm value. Research limitations include the scope of the sample and observation period, so further studies are recommended with expanded objects and variables. These findings highlight the importance of integrated environmental reporting, social responsibility, and profitability policies to enhance the value of mining companies in Indonesia