CD Skripsi
Pengaruh Green Accounting, Good Corporate Governance, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Terdaftar Di Bursa Efek Indonesia, Phillipine Stock Exchange, Dan Hanoi Stock Exchange Periode 2016-2020)
ABSTRACT
This study aims to determine the effect of the variables of green accounting, managerial ownership, institutional ownership, independent commissioners, audit committee, and profitability on firm value.
The population in this study is all mining companies listed in Indonesia Stock Exchange (IDX), Phillipine Stock Exchange (PSE), and Hanoi Stock Exchange (HNX) period 2016-2020 with total of 82 companies. The selection of samples in this study used the purposive sampling method. The sample selected in this study are 72 companies based on predetermined criteria. The data analysis
method used is multiple linear regression.
The coefficient of determination value is 0,104. The results show that managerial ownership (0,015), institutional ownership (0,000), and independent commissioner (0,011) have a significant on firm value with significant level less than 0,05. Meanwhile, green accounting (0,547), audit committee (0,191), and profitability (0,099) have no significant on firm value with significant level less than
0,05.
Keywords: Green accounting, managerial ownership, institutional ownership, independent commissioner, audit committee, profitability, firm value.
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