Green accounting implementation has a positive impact on society because it relates to environmental management carried out by companies in the community. The purpose of this study is to examine green accounting implementation’s effect on the firm value of Indonesian food manufacturing companies which has been disclosed using the Global Reporting Initiative Standards 2016 Environmental. This study is a quantitative research that uses secondary data which were obtained from the annual report of food manufacturing companies that are listed in the Indonesia Stock Exchange from 2017 2021. Testing of the data obtained in this research was carried out using EViews. This study shows that the green accounting disclosure index has a significant and positive effect on firm value. for the control variable like Property, Plant, and Equipment has a negative relationship with firm value, firm size has a positive relationship with firm value, and growth did not have any effect on firm value.
