Track: Business Management

Abstract

Environmental accounting is a combination of all environmental costs into the company's financial statements, where these costs are used to improve environmental quality. It is important to carry out sustainable development by every company because it must have a high commitment to carry out its social and environmental responsibilities. The company's current success is not only measured based on its financial performance but from the social and environmental aspects and one of the indicators is social responsibility performance. The relationship between CSR disclosure is measured by the profitability ratio, namely ROA and ROE, while CSR is a strategy to increase firm value. It is very interesting to discuss the relationship between green accounting, CSR, ROA, ROE and firm value. For this reason, the purpose of this study is to determine the relationship between green accounting, CSR, ROA, ROE and firm value. About 30 literatures have been reviewed and analyzed, resulting in a finding in the previous article's literature, namely that there is a significant effect of green accounting and CSR on financial performance which has an impact on firm value.

Keyword: Environmental accounting, CSR, ROA, ROE, Firm Value