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PENGARUH GREEN INVESTMENT TERHADAP FINANCIAL SUSTAINABILITY PERUSAHAAN DENGAN ENVIRONMENTAL COMMITTEE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2021 – 2023)

APRILIANI, RIDA (2025) PENGARUH GREEN INVESTMENT TERHADAP FINANCIAL SUSTAINABILITY PERUSAHAAN DENGAN ENVIRONMENTAL COMMITTEE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2021 – 2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to analyze the effect of the influence of green investment on the firm financial sustainability with environmental committee as a moderating variable. The object of research is energy dan basic materials sector companies listed on the Indonesia Stock Exchange in 2021 – 2023. The sample was slected using purposive sampling method with a total of 105 data. This research is quantitative and uses secondary data from the IDX. The analysis was carried out using multiple linear regression methods using STATA 14 software. The results of this study indicate the green investment has a significant positive on financial sustainability. Meanwhile, the existence of an environmental committee as a moderating variable weakens the disclosure of green investment towards firm financial sustainability.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorINDRIANA, INA197406082005012002
Thesis advisorNOFIANTI, NANA198111052006042002
Additional Information: Penelitian ini bertujuan untuk menganalisis pengaruh green investment terhadap financial sustainability perusahaan dengan environmental committee sebagai variabel moderasi. Objek penelitian adalah perusahaan sektor energy dan basic materials yang terdaftar di Bursa Efek Indonesia Tahun 2021 – 2023. Sampel dipilih menggunakan metode purposive sampling dengan total 105 data. Penelitian ini bersifat kuantitatif dan menggunakan data sekunder dari BEI. Analisis dilakukan dengan metode regresi linier berganda dengan menggunakan software STATA 14. Hasil penelitian menunjukkan bahwa green investment memiliki pengaruh positif signifikan terhadap financial sustainability perusahaan. Sementara itu, keberadaan environmental committee sebagai variabel moderasi memperlemah pengungkapan green investment terhadap financial sustainability perusahaan.
Uncontrolled Keywords: Green Investment, Firm Financial Sustainability, Environmental Committee, Firm Size, Age Size, Stakeholder Theory, Resource Based-View Theory. Green Investment, Firm Financial Sustainability, Environmental Committee, Ukuran Perusahaan, Umur Perusahaan, Stakeholder Teori, Resource Based-View Teori
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Unnamed user with email [email protected]
Date Deposited: 03 Sep 2025 08:58
Last Modified: 03 Sep 2025 08:58
URI: http://eprints.untirta.ac.id/id/eprint/53392

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