LATIFAH, RISKHA PUTRI AMELYA (2025) PENGARUH FINANCIAL PERFORMANCE DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN GREEN ACCOUNTING SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to examine the effect of financial performance and firm size towards firm value, with green accounting as a mediating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Financial performance is proxied by ROA, firm size using the natural logarithm of total assets, firm value is measured by PBV, and green accounting using a dummy indicator based on environmental cost disclosures in the company's annual report. This study used secondary data from 32 energy sector companies during the 2020-2024 period, with a total sample of 160 observations. The analytical methods used were multiple linear regression analysis and the Sobel mediation test using SPSS 26 software. The results indicate that financial performance and firm size have a significant positive effect towards firm value. Financial performance also has a significant positive effect towards green accounting, while firm size has no significant effect towards green accounting. Green accounting has no significant effect towards firm value and cannot mediate the influence of financial performance and firm size towards firm value.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | firm size, financial performance, firm size, green accounting. |
| Subjects: | A Social Sciences > HB Economic Theory A Social Sciences > HC Economic History and Conditions A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | PUTRI AMELYA RISKHA |
| Date Deposited: | 16 Oct 2025 04:08 |
| Last Modified: | 16 Oct 2025 04:08 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5386 |
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