CD Skripsi
Pengaruh Green Accounting Terhadap Nilai Perusahaan Dengan Pertumbuhan Perusahaan Sebagai Variabel Mediasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)
ABSTRACT
This research is to analyze the effect of Green Accounting on firm value, with firm growth as a mediating variable. The analysis was carried out using path analysis, with a purposive sampling method in sample selection. The research sample consists of 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The results showed that Green Accounting has an effect on firm value. In addition, Green Accounting also affects company growth. Furthermore, company growth affects firm value. However, mediation analysis shows that firm growth does not mediate the relationship between Green Accounting and firm value. This finding indicates that the implementation of Green Accounting can increase firm value directly, but not through firm growth. The implication of this study underscores the importance of manufacturing firms to strengthen Green Accounting practices in order to increase competitiveness and firm value in the market. Translated with DeepL.com (free version)
Keyword : Green accounting, Firm Growth, and Firm Value
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