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Fellisha Rulytha Br Butar Butar

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Open access Aug 2026

Green Accounting, Corporate Social Responsibility and ESG Performance as Determinants of Firm Value: Empirical Evidence from Indonesia Energy Sector Firms

This study examines the relationships between green accounting, corporate social responsibility, environmental, social, and governance performance, and firm value among energy-sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Using purposive sampling, the study analyses 120 firm-year observatio...

Fellisha Rulytha Br Butar Butar, Umiaty Hamzani, S. Rusmita · 0 citations

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