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.
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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
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | 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 | |||||||||
| Uncontrolled Keywords: | Green Accouting, Kinerja Lingkungan, Corporate Social Responsibility, Nilai Perusahaan. Green Accouting, Environmental Performance, Corporate Social Responsibility, Firm Value. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
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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: | Gagah Prakoso Prakoso | |||||||||
| Date Deposited: | 02 Apr 2026 02:07 | |||||||||
| Last Modified: | 02 Apr 2026 02:07 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/59409 |
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