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Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi (Pada Perusahaan Sektor Pertambangan di BEI Tahun 2020-2023)

This research aims to analyze the effect of the implementation of green accounting and corporate social responsibility (CSR) on firm value with profitability as a mediating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Company value reflects investors' views on the extent of a company's success, which is closely related to its stock price. The sampling technique used is purposive sampling with a sample size of 15 companies, which are energy companies listed on the IDX and consistently registered in the mining sector during the research period, publishing sustainability reports consecutively, and disclosing CSR according to OJK Regulation No. 51/POJK.03/2017. The data analysis technique used in this study is multiple linear regression analysis.
The results of the research show that green accounting has no effect on firm value, meaning that the level of green accounting does not influence the firm value. The next result shows that CSR does not affect firm value, meaning that the level of CSR does not influence the firm value. The next hypothesis test shows that green accounting has an effect on the company’s profitability, meaning that the higher the green accounting, the lower the company’s profitability. The next hypothesis test shows that CSR affects the company’s profitability, meaning that the higher the CSR, the higher the company’s profitability. The next hypothesis test shows that profitability does not affect firm value, meaning that the level of profitability does not influence the firm value. Profitability is not able to mediate the relationship between green accounting and firm value in mining companies. The final test shows that profitability is not able to mediate the relationship between CSR and firm value.

Keywords: Green Accounting, Corporate Social Responsibility, Profitability, Firm Value

Ketersediaan
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Perpustakaan Universitas Riau 2010241838
2010241838
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2010241838
Penerbit
Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2010241838
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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