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      "corp_creators": [
        "UNIVERSITAS SULTAN AGENG TIRTAYASA",
        "FAKULTAS EKONOMI DAN BISNIS",
        "PROGRAM STUDI AKUNTANSI"
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      "abstract": "This study aims to examine the effect of Green Accouting and Environmental\r\nPerformance on Firm Value with Corporate Social Responsibility as a mediating\r\nvariable. This type of research is quantitative research. The population used is\r\nmining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The\r\npopulation of this study amounted to 63 companies and 22 companies that became\r\nresearch samples. This study uses secondary data obtained from the company's\r\nwebsite in the form of financial reports, environmental disclosures (Annual Report)\r\nand environmental performance information (PROPER) issued by the\r\nenvironmental agency. The results of this study are: 1) Green Accouting has a\r\npositive effect on Corporate Social Responsibility. 2) Environmental Performance\r\nhas a positive effect on Corporate Social Responsibility. 3) Corporate Social\r\nResponsibility has a positive effect on Company Value. 4) Green Accouting has a\r\nnegative effect on Firm Value. 5) Environmental Performance has a positive effect\r\non Firm Value. 6) Corporate Social Responsibility can mediate the effect of Green\r\nAccouting on Firm Value. 7) Corporate Social Responsibility can mediate the effect\r\nof Environmental Performance on Firm Value",
      "title": "PENGARUH GREEN ACCOUNTING DAN KINERJA\r\nLINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN\r\nCORPORATE SOCIAL RESPONSIBILITY SEBAGAI\r\nVARIABEL MEDIASI\r\n(Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa\r\nEfek Indonesia Tahun 2019-2023)",
      "thesis_name": "sarjana",
      "date": 2026,
      "eprintid": 59409,
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        "HB"
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      "contributors": [
        {
          "name": {
            "lineage": null,
            "given": "S.E., Ak., M.M., CA.",
            "family": "Dr. Imam Abu Hanifah,",
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            "given": "S.E., Ak., M.Si.",
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      ],
      "keywords": "Green Accouting, Kinerja Lingkungan, Corporate Social\r\nResponsibility, Nilai Perusahaan.\r\nGreen Accouting, Environmental Performance, Corporate Social\r\nResponsibility, Firm Value.",
      "dir": "disk0\/00\/05\/94\/09",
      "contact_email": "gagahprakoso5@gmail.com",
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      "datestamp": "2026-04-02 02:07:09",
      "institution": "UNIVERSITAS SULTAN AGENG TIRTAYASA",
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      "note": "Penelitian ini bertujuan untuk mengetahui pengaruh Green Accouting dan Kinerja\r\nLingkungan terhadap Nilai Perusahaan dengan Corporate Social Responsibility\r\nsebagai variabel mediasi. Jenis penelitian ini merupakan penelitian kuantitatif.\r\nPopulasi yang digunakan adalah perusahaan pertambangan yang terdaftar di Bursa\r\nEfek Indonesia (BEI) tahun 2019-2023. Populasi penelitian ini berjumlah 63\r\nperusahaan dan 22 perusahaan yang menjadi sampel penelitian. Penelitian ini\r\nmenggunakan data sekunder yang diperoleh dari website perusahaan berupa\r\nlaporan keuangan, pengungkapan lingkungan (Annual Report) dan informasi\r\nkinerja lingkungan (PROPER) yang dikeluarkan oleh dinas lingkungan hidup.\r\nMetode analisis menggunakan SPSS 25. Hasil penelitian ini yaitu: 1) Green\r\nAccouting berpengaruh positif terhadap Corporate Social Responsibility. 2) Kinerja\r\nLingkungan berpengaruh positif terhadap Corporate Social Responsibility. 3)\r\nCorporate Social Responsibility berpengaruh positif terhadap Nilai Perusahaan. 4)\r\nGreen Accouting berpengaruh negatif terhadap Nilai Perusahaan. 5) Kinerja\r\nLingkungan berpengaruh positif terhadap Nilai Perusahaan. 6) Corporate Social\r\nResponsibility dapat memediasi pengaruh Green Accouting terhadap Nilai\r\nPerusahaan. 7) Corporate Social Responsibility dapat memediasi pengaruh Kinerja\r\nLingkungan terhadap Nilai Perusahaan",
      "rev_number": 19,
      "status_changed": "2026-04-02 02:07:09",
      "department": "FAKULTAS EKONOMI DAN BISNIS"
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