GOOD CORPORATE GOVERNANCE, GREEN ACCOUNTING DAN NILAI PERUSAHAAN
Kata Kunci:
Corporate Governance, Green Accounting, Independent Director, Firm Value, Resource-Based ViewAbstrak
Penelitian ini bertujuan untuk mengetahui hubungan antara tata kelola perusahaan, akuntansi hijau dan nilai perusahaan terhadap kepercayaan investor. Subyek tata kelola perusahaan dan akuntansi hijau semakin diakui sebagai komponen penting dalam mencapai tujuan pembangunan berkelanjutan (SDGs). Pasalnya, dunia saat ini sedang menghadapi permasalahan perubahan iklim dan menipisnya sumber daya alam. Meskipun banyak penelitian mengenai pengaruh tata kelola perusahaan, akuntansi ramah lingkungan, dan nilai perusahaan, bukti empiris masih belum menunjukkan suatu hasil yang konsisten. Resource-based view (RBV) menjelaskan bahwa kepercayaan investor akan meningkat ketika perusahaan memiliki sumber daya yang akan menciptakan keunggulan kompetitif yang pada akhirnya akan meningkatkan nilai perusahaan dan pengungkapan corporate governance and green accounting dan dinilai sebagai suatu sumber daya yang dapat menciptakan suatu competitive advantage. Perusahaan yang terdaftar di Bursa Efek Indonesia (IDX) dipilih sebagai sampel dengan menggunakan metode purposive sampling. Hasilnya menunjukkn tidak terdapat pengaruh yang signifikan antara Good Corporate Governance dan Green Accounting terhadap nilai perusahaan baik secara bersamaan dan parsial.
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