Pengaruh green accounting, kinerja lingkungan, dan struktur modal terhadap nilai perusahaan sektor basic materials yang terdaftar di bursa efek indonesia
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Emma Saur Nauli Sipayung
Kata Kunci : Green Accounting; Environmental Performance; Capital Structure; Firm Value
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_SK_SAK_023002218011_Halaman-Judul.pdf | 8 | |
| 2. | 2026_SK_SAK_023002218011_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_SK_SAK_023002218011_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_SK_SAK_023002218011_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_SK_SAK_023002218011_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_SK_SAK_023002218011_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2026_SK_SAK_023002218011_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_SK_SAK_023002218011_Bab-1.pdf | 7 | |
| 9. | 2026_SK_SAK_023002218011_Bab-2.pdf |
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| 10. | 2026_SK_SAK_023002218011_Bab-3.pdf |
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| 11. | 2026_SK_SAK_023002218011_Bab-4.pdf |
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| 12. | 2026_SK_SAK_023002218011_Bab-5.pdf | 4 | |
| 13. | 2026_SK_SAK_023002218011_Daftar-Pustaka.pdf | 4 | |
| 14. | 2026_SK_SAK_023002218011_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, kinerja lingkungan, dan struktur modal terhadap nilai perusahaan. penelitian dilakukan pada perusahaan sektor basic materials yang terdaftar di bursa efek indonesia (bei) dengan menggunakan data sekunder yang diperoleh dari laporan keuangan, laporan keberlanjutan, dan hasil penilaian peringkat kinerja perusahaan dalam pengelolaan lingkungan hidup yang dikeluarkan oleh kementerian lingkungan hidup/ badan pengendalian lingkungan hidup selama periode 2022 – 2024. jumlah data penelitian ini sebanyak 90 observasi. data dianalisis menggunakan perangkat lunak eviews 9 dengan metode regresi data panel. hasil penelitian menunjukkan bahwa secara simultan dan parsial green accounting, kinerja lingkungan, dan struktur modal berpengaruh positif terhadap nilai perusahaan.
T This study aims to examine the effect of green accounting, environmental performance, and capital structure on firm value. the research was conducted on basic materials sector companies listed on the indonesia stock exchange (idx), using secondary data obtained from financial statements, sustainability reports, and the results of the public disclosure program for environmental compliance (proper) issued by the ministry of environment/ environmental control agency during the 2022 – 2024 period. the amount of data in this study was 90 observations. the data were analyzed using eviews 9 software with panel data regression methods. the results showed that simultaneously and partially, green accounting, environmental performance, and capital structure have a positive effect on firm value.
Info Koleksi Skripsi
Universitas
Fakultas
- FH (2099)
- FEB (7584)
- FK (2097)
- FKG (3950)
- FTSP (1160)
- FTI (3918)
- FTKE (2559)
- FALTL (1956)
- FSRD (789)