GOOD CORPORATE GOVERNANCE, GREEN ACCOUNTING DAN NILAI PERUSAHAAN
Keywords:
Corporate Governance, Green Accounting, Independent Director, Firm Value, Resource-Based ViewAbstract
This study aims to investigate the association between corporate governance, green accounting and firm value in the light of investor confidence. The subject of corporate governance and green accounting are increasingly recognized as critical components in achieving sustainable development goals (SDGs). This is because the world nowadays is facing the problem of climate change and depleting of natural resources. Despite abundance of researches on effect of corporate governance, green accounting and firm value, the empirical evidences are still inconclusive. The resource-based view theory explains that the investor’s confidence will increase when the company has the resources that will create a competitive advantage which eventually will increase the firm’s value and the corporate governance and green accounting disclosure can be deemed as company’s competitive advantage. Companies listed on Indonesia Stock Exchange are selected as sample using purposive sampling method. The results demonstrate that there is no significant effect between Good Corporate Governance and Green Accounting to firm value both simultaneously and partially.
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