Tuti Dharmawati, Eko Cahyo Mayndarto, Aditya Djaini, Andrew Shandy Utama, Arum Ardianingsih


This research highlights the importance of Green Accounting (GA) and Corporate Social Responsibility (CSR) in increasing company value, especially in state-owned banks in Indonesia. The results of the regression analysis show that both GA and CSR have a significant positive influence on company value. Together, they provide a stronger impact, confirming that continuous integration practices can create competitive advantages and strengthen a company's image. These findings have immediate power for business practitioners and decision makers, providing a foundation for more sustainable and socially responsible strategies. Although this research makes a valuable contribution, it is worth noting limitations such as geographic focus and specific industries, which may provide directions for future research.

Full Text:



Agnes, K. (2023). The Effect of Green Accounting, Company Size, Profitability, Media Disclosure, and Board of Commissioners' Size on Corporate Social Responsibility Disclosure. International Journal Papier Public Review, 4(2), 1-17.

Albastiah, F. A., & Sisdianto, E. (2022). Penerapan Green Accounting, Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Bank Umum Syari’ah Di Indonesia Tahun 2018-2020. Jurnal Akuntansi Dan Pajak, 22(22), 1–13.

Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting, 24(6), 443–447.

Fasa, M. I. (2016). Manajemen Risiko Perbankan Syariah di Indonesia. Li Falah Jurnal Studi Ekonomi Dan Bisnis Islam, I(2), 36–53.

Hidayati, T., & Hidayatullah, M. S. (2021). Urgensi Fatwa DSN-MUI Mengenai Manajemen Risiko Pembiayaan Berbasis Syariah. Al-Manahij: Jurnal Kajian Hukum Islam, 15(2), 201–220.

Hódi Hernádi, B. (2012). Green Accounting for Corporate Sustainability. Club of Economics in Miskolc’ TMP, 8(2), 23–30.

Kartikasari, N. D., & Yulianto, E. (2017). Pengaruh Corporate Social Responsibility Terhadap Citra Perusahaan Multinasional ( Project Sunlight PT Unilever Indonesia Tbk .). Jurnal Administrasi Bisnis (JAB), 43(1), 8–16.

Levkivska, L., & Levkovych, I. (2017). Social responsibility in Ukrainian agriculture: the regional issue. Eastern Journal of European Studies.

Nurjanah, R., & Mulazid, A. S. (2018). Pengaruh Kualitas Pelayanan dan Corporate Social Responsibility Terhadap Citra Perusahaan. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 9(1), 40.

Ortas, E., & Gallego-Álvarez, I. (2020). Bridging the gap between corporate social responsibility performance and tax aggressiveness: The moderating role of national culture. Accounting, Auditing & Accountability ….

Purba, E., Purba, B., Syafii, A., Khairad, F., Damanik, D., Siagian, V., Ginting, A. M., Pandapotan, S. H., Fitrianna, N., SN, A., & Ernanda, R. (2021). Metode Penelitian Ekonomi (Issue June).

Rizkaninghadi Imansari, A., & Widya Prihatiningtias, Y. (2019). Akuntansi Hijau dan Industri Perhotelan: Sebuah Keniscayaan. Jurnal Economia, Vol. 15(No. 2), 189–208.

Sholichah, K. eva, & Dewita, P. (2023). Penerapan Green Accounting Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Melalui Profitabilitas (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Elva. Edunomika, 8(1), 1–15.

Sugiyono, S. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D.

Suseno, P. (2014). Konsep Dasar Manajemen Risiko. Modul, 1–50.


  • There are currently no refbacks.