PENGARUH GREEN ACCOUNTING DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI

PRAMUDITA, DITA (2025) PENGARUH GREEN ACCOUNTING DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This research aims to analyze the influence of Green Accounting and Profitability on Company Value, with Environmental Performance as a moderating variable. This study was conducted on Basic materials sector companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period. The research method used is quantitative with secondary data in the form of annual reports obtained from the official IDX website and related company websites. The sampling technique using Purposive Sampling resulted in 84 companies. The research method uses the SPSS V.24 program. The research results show that Green Accounting has no significant effect on company value, Profitability has a positive and significant effect on company value, Environmental Performance is able to positively moderate the effect of Green Accounting on company value, Environmental Performance is not able to moderate the effect of profitability on company value. Keywords: Green Accounting, Profitability, Company Value, Environmental Performance, basic material

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Green Accounting, Profitabilitas, Nilai Perusahaan, Kinerja Lingkungan, basic materials
Subjects: A Social Sciences > HG Finance
A Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ANDAN PRAMUDITA ANDAN
Date Deposited: 17 Oct 2025 02:53
Last Modified: 17 Oct 2025 02:53
URI: http://eprint.unipma.ac.id/id/eprint/5552

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