eprintid: 59409
rev_number: 19
eprint_status: archive
userid: 18250
dir: disk0/00/05/94/09
datestamp: 2026-04-02 02:07:09
lastmod: 2026-04-02 02:07:09
status_changed: 2026-04-02 02:07:09
type: thesis
metadata_visibility: show
contact_email: gagahprakoso5@gmail.com
creators_name: GAGAH, PRAKOSO
creators_id: 5552210001
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Dr. Imam Abu Hanifah,, S.E., Ak., M.M., CA.
contributors_name: Sabaruddinsah,, S.E., Ak., M.Si.
contributors_id: 197305262005011003
contributors_id: 197701292008121001
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: PROGRAM STUDI AKUNTANSI
title: 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)
ispublished: pub
subjects: H1
subjects: HB
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
keywords: Green Accouting, Kinerja Lingkungan, Corporate Social
Responsibility, Nilai Perusahaan.
Green Accouting, Environmental Performance, Corporate Social
Responsibility, Firm Value.
note: Penelitian ini bertujuan untuk mengetahui pengaruh Green Accouting dan Kinerja
Lingkungan terhadap Nilai Perusahaan dengan Corporate Social Responsibility
sebagai variabel mediasi. Jenis penelitian ini merupakan penelitian kuantitatif.
Populasi yang digunakan adalah perusahaan pertambangan yang terdaftar di Bursa
Efek Indonesia (BEI) tahun 2019-2023. Populasi penelitian ini berjumlah 63
perusahaan dan 22 perusahaan yang menjadi sampel penelitian. Penelitian ini
menggunakan data sekunder yang diperoleh dari website perusahaan berupa
laporan keuangan, pengungkapan lingkungan (Annual Report) dan informasi
kinerja lingkungan (PROPER) yang dikeluarkan oleh dinas lingkungan hidup.
Metode analisis menggunakan SPSS 25. Hasil penelitian ini yaitu: 1) Green
Accouting berpengaruh positif terhadap Corporate Social Responsibility. 2) Kinerja
Lingkungan berpengaruh positif terhadap Corporate Social Responsibility. 3)
Corporate Social Responsibility berpengaruh positif terhadap Nilai Perusahaan. 4)
Green Accouting berpengaruh negatif terhadap Nilai Perusahaan. 5) Kinerja
Lingkungan berpengaruh positif terhadap Nilai Perusahaan. 6) Corporate Social
Responsibility dapat memediasi pengaruh Green Accouting terhadap Nilai
Perusahaan. 7) Corporate Social Responsibility dapat memediasi pengaruh Kinerja
Lingkungan terhadap Nilai Perusahaan
abstract: 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
date: 2026
date_type: published
pages: 124
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: FAKULTAS EKONOMI DAN BISNIS
thesis_type: sarjana
thesis_name: sarjana
citation:   GAGAH, PRAKOSO  (2026) 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).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
document_url: https://eprints.untirta.ac.id/59409/1/Gagah%20Prakoso_5552210001_01.pdf
document_url: https://eprints.untirta.ac.id/59409/2/Gagah%20Prakoso_5552210001_02.pdf
document_url: https://eprints.untirta.ac.id/59409/3/Gagah%20Prakoso_5552210001_03.pdf
document_url: https://eprints.untirta.ac.id/59409/4/Gagah%20Prakoso_5552210001_04.pdf
document_url: https://eprints.untirta.ac.id/59409/5/Gagah%20Prakoso_5552210001_05.pdf
document_url: https://eprints.untirta.ac.id/59409/6/Gagah%20Prakoso_5552210001_Ref.pdf
document_url: https://eprints.untirta.ac.id/59409/7/Gagah%20Prakoso_5552210001_Lamp.pdf
document_url: https://eprints.untirta.ac.id/59409/8/Gagah%20Prakoso_5552210001_Fulltext..pdf