PROFITABILITAS MEMODERASI PENGARUH CSR DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN.

Abstrak

The aim of this research is to analyze the impact of Corporate Social Responsibility (CSR) and green accounting on company value, with profitability as a moderating variable. The data used is secondary data from the annual financial reports of mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2024 period. This research uses multiple linear regression methods for data analysis using the SPSS version 25 program. The findings of this research indicate that CSR has a positive impact on company value, indicating that socially responsible companies enjoy greater trust from society and investors. . In contrast, green accounting does not have a significant impact on company value, but its implementation reflects the company's commitment to environmental sustainability. From a corporate value perspective, profitability is found to strengthen the relationship between CSR and green accounting. This suggests that profitable companies are better able to implement this strategy effectively. This study is based on legitimacy theory, which states that company value increases when companies comply with social norms, and emphasizes the importance of transparency in reducing conflicts of interest between management and shareholders. He supports the principal- agent theory. This study contributes to the literature on CSR, green accounting, and profitability and provides recommendations for companies to increase their focus on social responsibility and environmental sustainability to increase shareholder value.