AMASITA, SITI MIL (2025) PENGARUH GREEN ACCOUNTING DISCLOSURE DAN BOARD INDEPENDENCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Sektor Energi, yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of Green Accounting Disclosure and Board Independence on firm value, with financial performance as a mediating variable. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The sample was selected using a purposive sampling method, totaling 65 companies. Data analysis was conducted using panel data regression with STATA 17 software, clustered by sector/subsector codes. The results show that Green Accounting Disclosure has a significant negative effect on both firm value and financial performance. Board Independence has a significant positive effect on firm value and financial performance. Furthermore, financial performance is only able to mediate the relationship between Green Accounting Disclosure and firm value, but does not mediate the effect of Board Independence on firm value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Studi ini bermaksud untuk menganalisis pengaruh Green Accounting Disclosure dan Board Independence terhadap nilai perusahaan, dengan kinerja keuangan sebagai variabel intervening. Objek penelitian mencakup perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Pemilihan sampel dilakukan melalui metode purposive sampling, sehingga diperoleh 65 perusahaan sebagai sampel. Analisis data menggunakan regresi data panel dengan bantuan software STATA 17, serta pengelompokan berdasarkan kode sektor atau subsektor. Temuan penelitian mengungkapkan bahwa Green Accounting Disclosure memiliki pengaruh negatif yang signifikan terhadap nilai perusahaan maupun kinerja keuangan. Sebaliknya, Board Independence menunjukkan pengaruh positif yang signifikan terhadap kedua variabel tersebut. Sementara itu, kinerja keuangan terbukti memediasi hubungan antara Green Accounting Disclosure dan nilai perusahaan, namun tidak berlaku pada hubungan antara Board Independence dan nilai perusahaan. | |||||||||
| Uncontrolled Keywords: | Green Accounting Disclosure, Board Independence, Financial Performance, Firm Value. Green Accounting Disclosure, Board Independence, Kinerja Keuangan, Nilai Perusahaan. | |||||||||
| 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 |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Siti Mil Amasita | |||||||||
| Date Deposited: | 04 Sep 2025 06:52 | |||||||||
| Last Modified: | 04 Sep 2025 06:52 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53545 |
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