THE EFFECT OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) ON FIRM VALUE AT THE COMPANY IN THE BASIC MATERIALS SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE YEAR 2021–2024

Eka Putri Roudlotul Jannah; Yenni Vera Fibriyanti; Erna Hayati; Rosdiyati

THE EFFECT OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) ON FIRM VALUE AT THE COMPANY IN THE BASIC MATERIALS SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE YEAR 2021–2024

Authors

Eka Putri Roudlotul Jannah Universitas Islam Lamongan
Yenni Vera Fibriyanti Universitas Islam Lamongan
Erna Hayati Universitas Islam Lamongan
Rosdiyati Universitas Islam Lamongan

Keywords:

Green Accounting, Environmental Performance

Abstract

This study aims to analyze the effect of Green Accounting, environmental performance, and environmental social governance on the firm value of the Basic Materials sector listed on the Indonesia Stock Exchange during 2021–2024. The research method employed is quantitative, using secondary data from annual reports and sustainability reports of companies. The sample consists of 30 companies selected through purposive sampling, with a total of 120 observations. The results show that, partially, Green Accounting and ESG have a significant negative effect on firm value, while environmental performance has a positive but insignificant effect on firm value. Simultaneously, these three variables have a significant effect on the firm value of companies in the Basic Materials sector

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Published

2026-10-20

How to Cite

Putri Roudlotul Jannah, E., Vera Fibriyanti, Y., Hayati, E., & Rosdiyati. (2026). THE EFFECT OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) ON FIRM VALUE AT THE COMPANY IN THE BASIC MATERIALS SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE YEAR 2021–2024. JEKMA (Jurnal Ekonomi Mahasiswa), 4(2), 507–516. Retrieved from https://jurnalekonomi.unisla.ac.id/index.php/JEKMA/article/view/2923