ANALISIS PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MENINGKATKAN NILAI PERUSAHAAN PADA PT  BUKIT ASAM, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

Agung Rizky; Hery Pandapotan Silitonga; Juan Anastasia Putri; Loist Abdi Putra Putra

Agung Rizky Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Hery Pandapotan Silitonga Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Juan Anastasia Putri Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Loist Abdi Putra Putra Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Keywords: Green Accounting, Corporate Social Responsibility (CSR), Firm Value

Abstract

This research purpose to describe green accounting, Corporate Social Responsibility (CSR) and firm value, as well as to identify the factors that influence the value of PT Bukit Asam, Tbk, which is listed on the Indonesia Stock Exchange. The research employs both qualitative and quantitative data, with secondary data as the source. The data collection technique used is documentation, while the data analysis is conducted through qualitative descriptive analysis and inductive analysis techniques. The results of this research is indicate that green accounting and Corporate Social Responsibility (CSR) can enhance the value of PT Bukit Asam, Tbk meaning that the company's decisions regarding economic, environmental, and social performance contribute to increasing the company's value.

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