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PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
This study aims to examine the effect of Green Accouting and Environmental Performance on Firm Value with Corporate Social Responsibility as a mediating variable. This type of research is quantitative research. The population used is mining companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population of this study amounted to 63 companies and 22 companies that became research samples. This study uses secondary data obtained from the company's website in the form of financial reports, environmental disclosures (Annual Report) and environmental performance information (PROPER) issued by the environmental agency. The results of this study are: 1) Green Accouting has a positive effect on Corporate Social Responsibility. 2) Environmental Performance has a positive effect on Corporate Social Responsibility. 3) Corporate Social Responsibility has a positive effect on Company Value. 4) Green Accouting has a negative effect on Firm Value. 5) Environmental Performance has a positive effect on Firm Value. 6) Corporate Social Responsibility can mediate the effect of Green Accouting on Firm Value. 7) Corporate Social Responsibility can mediate the effect of Environmental Performance on Firm Value
FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS SULTAN AGENG TIRTAYASA
S.E., Ak., M.M., CA. Dr. Imam Abu Hanifah,
PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) (Text)
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H Social Sciences (General)
HB Economic Theory