PENGARUH GREEN ACCOUNTING DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2020-2024

AGUSTIN, VERA DWI (2025) PENGARUH GREEN ACCOUNTING DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2020-2024. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of green accounting and capital structure towards firm value and analyze the role of profitability as a moderating variable. The population in this study was energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 period. The sample was selected using a purposive sampling method, with a total of 48 companies over a five-year period (240 observations). This study employed a quantitative approach with multiple linear regression and Moderated Regression Analysis (MRA) methods, and was processed using SPSS version 22. The results show that green accounting has no significant effect towards firm value. Capital structure has a positive and significant effect towards firm value. Profitability was shown to moderate the effect of capital structure towards firm value, but do not moderate the effect of green accounting on firm value.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Capital Structure, Firm Value, Green Accounting, Profitability
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: AGUSTIN DWI VERA
Date Deposited: 16 Oct 2025 06:58
Last Modified: 16 Oct 2025 06:58
URI: http://eprint.unipma.ac.id/id/eprint/5335

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