Pengaruh Penerapan Green Accounting Terhadap Firm Value dengan Firm Performance Sebagai Variabel Mediasi dan Dimoderasi Oleh Board Size

Alsys, Falya Sabrina (2025) Pengaruh Penerapan Green Accounting Terhadap Firm Value dengan Firm Performance Sebagai Variabel Mediasi dan Dimoderasi Oleh Board Size. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the effect of green accounting implementation on firm value, with firm performance as a mediating variable, moderated by board size. This research is quantitative. The data used are secondary data obtained from www.idx.co.id and company websites. The population in this study were non- cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2021-2024. Meanwhile, the sample of this study was determined using purposive sampling, resulting in a total of 447 data points for processing. The analytical method used was multiple linear regression analysis and the Hayes test using SPPS software version 25. The results of this study indicate that green accounting affects firm value, green accounting affects firm performance, firm performance affects firm value, firm performance cannot mediate the effect of green accounting on firm value, board size cannot moderate the effect of green accounting on firm value, board size can moderate the effect of green accounting on firm performance, board size can moderate firm performance on firm value, and the mediation effect can moderate the effect of green accounting on firm value, which is moderated by board size. Keywords: Green accounting, firm value, firm performance, board size.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Keywords; Green accounting, firm value, firm performance, board size.
Subjects:	A Social Sciences > HB Economic Theory A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ALSYS SABRINA FALYA
Date Deposited:	06 Oct 2025 04:19
Last Modified:	06 Oct 2025 04:19
URI:	http://eprint.unipma.ac.id/id/eprint/5197

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