ANALISIS PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAN DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI (Perusahaan Peraih Sertifikat Industri Hijau Periode 2018-2022)

The aim of this research is to obtain empirical evidence regarding the effect of implementing green accounting and disclosure of sustainability reports on company value with green intellectual capital as a moderating variable in companies that have received Green Industry Certificate for the 2018-2022 period. This research used a purposive sampling method with certain criteria and a sample of 7 companies was obtained over a period of 5 years, so the total sample in this research was 35 samples. The analytical method used is regression analysis followed by normality test, multicollinearity test, heteroscedasticity test, autocorrelation test and to determine the effect of green intellectual capital as a moderating variable between green accounting and sustainability reports using the moderated regression analysis interaction test.
Keywords: Company Value, Green Accounting, Sustainability Report, Green Intellectual Capital, Company that has achieved Green Industry Certification