LELITA, RENATA ROSA (2025) PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Pertambangan Sektor Energi Di Bursa Efek Indonesia Periode 2019 – 2023). S1 thesis, Universitas PGRI Madiun.
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Abstract
The aim of this study was to determine the effect of Green Accounting, Intellectual Capital, and Financial Performance towards Company Value, with Good Corporate Governance as a moderating variable. This study was conducted on energy sector mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The data used were secondary data in the form of Annual Reports and Sustainability Reports for the period 2019–2023, accessed through www.idx.co.id and from each company's website. The study population consisted of 76 companies. The sampling technique used purposive sampling, resulting in a sample of 22 companies. The method used was a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data were processed using IBM Statistics v.26. The results of this study indicate that Green Accounting has a significant negative effect towards Firm Value, Intellectual Capital has a significant positive effect towards Firm Value, Financial Performance has a significant negative effect towards Firm Value, Good Corporate Governance can strengthen the relationship between Green Accounting and Firm Value, Good Corporate Governance cannot strengthen the relationship between Intellectual Capital and Firm Value, and Good Corporate Governance can strengthen the relationship between Financial Performance and Firm Value.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Green Accounting; Intellectual Capital; Financial Performance; Firm Value; Good Corporate Governance |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | LELITA ROSA RENATA |
| Date Deposited: | 14 Oct 2025 05:59 |
| Last Modified: | 14 Oct 2025 05:59 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5269 |
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