Pengaruh Green Accounting, Company Values Dan Environmental Disclosure Terhadap Sustainable Growth Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2022

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, company values, dan environmental disclosure terhadap sustainable growth. Jenis penelitian adalah asosiatif kausal dengan jenis data kuantitatif. Populasi dalam penelitian adalah sebanyak 49 perusahaan sub sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2022 dengan menggunakan metode pengambilan sampel purposive sampling. Berdasarkan penentuan kriteria tersebut terdapat 10 sampel perusahaan dengan total data 40 data. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh signifikan terhadap sustainable growth, company values berpengaruh secara parsial terhadap sustainable growth, dan environmental disclosure tidak berpengaruh terhadap sustainable growth. Tetapi Green Accounting, Company Values dan Environmental Disclosure berpengaruh secara simultan terhadap Sustainable Growth. This study aims to determine the effect of green accounting, company values, and environmental disclosure on sustainable growth. The type of research is causal associative with quantitative data. The population in this study consists of 49 companies in the mining sub-sector listed on the Indonesia Stock Exchange from 2019 to 2022 using purposive sampling. Based on the criteria set,there were 10 company samples with a total of 40 data points. The research results show that green accounting does not significantly influence sustainable growth, company values partially influence sustainable growth, and environmental disclosure does not influence sustainable growth. However, Green Accounting, Company Values, and Environmental Disclosure have a simultaneous effect on Sustainable Growth.