Mallo, Lisa Puspa Dewi and Riyanti, Riyanti and Syamsuddin, Sofyan (2026) The Effect of Green Accounting Disclosure, CSR and Financial Performance on Company Value: PT Vale Indonesia. The Effect of Green Accounting Disclosure, CSR and Financial Performance on Company Value: PT Vale Indonesia, 5 (4). pp. 600-614. ISSN 2828-4976
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Abstract
Abstract: Mining companies have a very close relationship with their surrounding environment. This study aims to examine the effect of green accounting and CSR disclosure on the value of PT Vale Indonesia for the period 2015-2024, with financial performance as a moderator, given the close relationship between mining companies and environmental and social aspects. A quantitative descriptive methodology was used to analyse panel data regression via EViews 13 (t-test, F-test, and determination), with the following measurements: X1 (BL formula), X2 (CSRI), Y (Tobin's Q), Z (ROA). The results show that CSR has a significant positive effect on company value, while green accounting and ROA moderation are insignificant, as are simultaneous effects. The originality lies in the focus on PT Vale Indonesia (Indonesia's main nickel mining company), the long period covering global commodity fluctuations and post-pandemic ESG regulations, and the moderation of ROA, which is rarely explored in the local context. Implications: companies should prioritise CSR to send positive signals to investors and enhance market value; integrate green accounting with financial strategies; BEI regulators should encourage high-quality sustainable disclosure to reduce information asymmetry.
| Item Type: | Article | |||||||||
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| Uncontrolled Keywords: | Green Accounting, CSR, Company Value, Financial Performance. | |||||||||
| Subjects: | L Education > L Education (General) | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | S.Ak Lisa Puspa Dewi Mallo | |||||||||
| Date Deposited: | 20 Oct 2026 06:51 | |||||||||
| Last Modified: | 20 Oct 2026 06:51 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/7074 |
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