CD Skripsi
Pengaruh Kinerja Lingkungan, Kepemilikan Menajerial Dan Modal Intelektual Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2020-2023)
ABSTRACK
The purpose of this research is to test and analyse the effect of environmental performance, managerial ownership, and intellectual capital on firm value with financial performance as a mediating variable in manufacturing companies on the IDX in 2020-2023. The population in this study used 203 manufacturing companies listed on the Indonesia Stock Exchange (IDX), using purposive sampling technique obtained a sample size of 27 companies, so that the observation data was 108 data. The type of data used is quantitative data sourced from secondary data derived from the company's annual report. Data collection techniques using documentation. Data analysis using path analysis. The results showed that environmental performance, and intellectual capital had a positive effect on financial performance. managerial ownership has a negative effect on financial performance, environmental performance and financial performance have a positive effect on firm value. Managerial ownership has no effect on firm value. While intellectual capital has a negative effect on firm value. Environmental performance, managerial ownership and intellectual capital affect firm value through financial performance.
Keywords: Environmental Performance, Managerial Ownership, Intellectual Capital, Firm Value, Financial Performance.
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