Pengaruh Penerapan Green Accounting, Corporate Social Responsibility Disclosure, Kepemilikan Saham Publik Terhadap Pertumbuhan Harga Saham

Mohamad Sirojul Munir, Maslichah Maslichah, M. Cholid Mawardi

Abstract


As an industrial sector that directly contributes to the provision of a country’s energy resources, the mining sector is considered the backbone of the country’s economy. Mining companies have a significant role, with the number of people working in this sector reaching 1.6 million people, with a contribution of 11.78% to Indonesia’s Gross Domestic Product (GDP). The purpose of this study was to determine the effect of green accounting, corporate social responsibility, and public share ownership on stock price growth. The samples in this study were 17 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 -2022. The analytical tool used is multiple linear regression. The result showed that green accounting has a negative and significant effect on stock price growth, corporate social responsibility has no effect on stock price growth, and public share ownership has a positive and significant effect on stock price growth.

Keywords: Green accounting, corporate social responsibility, public share ownership, and stock price growth.


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