Effect of Corporate Social Responsibility Disclosure, Green Accounting, Environmental Performance on Firm Value with Profitability as a Moderating Variable

Nowadays, there are many mining companies that have many impacts to environment. Many variables can be used as a benchmark for assessing a company. Purpose of this research is to determine whether the profitability variable can moderate the Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance variables on company value. Population in this study were mining sector companies for the period 2018-2023. The sample was selected using the purposive sampling method. Data analysis technique used was the outer model to test the validity and reliability of the data and the inner model to test the hypothesis using the SmartPLS version 3.0 analysis tool. Results of this study indicate that Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance have an effect on company value. Profitability variable is able to moderate Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance have an effect on company value.