Pengaruh penerapan green accounting, kinerja lingkungan, dan csr disclosure terhadap pertumbuhan harga saham
P Penelitian ini bertujuan untuk menguji pengaruh penerapan Green Accounting,Kinerja Lingkungan, serta CSR Disclosure yang diukur sesuai Indeks StandarGRI (Global Reporting Initiative) terhadap Pertumbuhan Harga Saham yangdiukur dengan closing price. Sampel penelitian yang digunakan adalahperusahaan yang konsisten menjadi peserta PROPER dan terdaftar di Bursa EfekIndonesia selama tahun 2019 – 2022. Pengujian dalam penelitian menggunakananalisis regresi linear berganda. Hasil penelitian menunjukan bahwa penerapangreen accounting lewat pengungkapan biaya lingkungan, kinerja lingkungan lewatperingkat PROPER, serta pengungkapan tanggung jawab sosial perusahaanberpengaruh positif terhadap pertumbuhan harga saham perusahaan. Melaluipenelitian ini, diharapkan dapat menjadikan bahan pertimbangan bagi perusahaanuntuk melakukan penerapan green accounting, kinerja lingkungan danpengungkapan tanggung jawab sosialnya yang bukan hanya bermanfaat untuklingkungan hidup namun juga bermanfaat untuk meningkatkan pertumbuhanharga saham
T This study aims to examine the effect of implementing Green Accounting,Environmental Performance, and CSR Disclosure as measured according to theGRI (Global Reporting Initiative) Standard Index on Stock Price Growth asmeasured by closing prices. The research samples used were companies that wereconsistently PROPER participants and listed on the Indonesia Stock Exchangeduring 2019 - 2022. Testing in the research used multiple linear regressionanalysis. The research results show that the application of green accountingthrough disclosing environmental costs, environmental performance throughPROPER ratings, and spreading corporate social responsibility has a positiveeffect on the growth of company share prices. Through this research, it is hopedthat it can provide consideration for companies to implement green accounting,environmental performance and expand their social responsibility which is notonly beneficial for the environment but also useful for increasing stock pricegrowth.