CD Tesis

Pengaruh Laporan Keberlanjutan, Green Innovation, Dan Return On Asset (ROA) Sebagai Variabel Mediasi Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Energi Di Bursa Efek Indonesia Tahun 2017 - 2021)

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Firm value is very important in measuring company performance, which
can affect the perception of potential investors about the company's success rate,
which is often associated with stock prices. Advanced industrial growth is
proportional to the increase in pollution produced. Furthermore, global climate
change is influenced by industrial activities that do not pay attention to
environmental impacts. This study aims to test and analyze the effect of
sustainability reports on company value, the effect of sustainability reports on
ROA (return on assets), the effect of ROA as a mediator between sustainability
reports and company value, the effect of green innovation on company value, the
effect of green innovation on ROA, the effect of ROA as a mediator between green
innovation and company value, and the effect of ROA on company value.
This research was conducted on energy sector companies listed on the
Indonesia Stock Exchange. The number of samples in this study was 66 companies
over a period of 5 years, from 2017 to 2021. The sampling technique used was
saturated sampling. Data retrieval techniques using documentation techniques
Furthermore, the data analysis technique uses path analysis through the SPSS 22
application.
The results of the study concluded: (1) sustainability reports have no effect
on firm value with a coefficient value of 0.100; (2) sustainability reports have no
effect on ROA with a coefficient value of -0.005; (3) ROA is not proven to mediate
the effect of sustainability reports on firm value with a P-Value of 0.92; (4) green
innovation has a positive effect on firm value with a coefficient value of 0.272; (5)
green innovation has a positive effect on ROA with a coefficient value of 0.190;
(6) ROA is proven to mediate the effect between green innovation and firm value
with a P-Value of 0.03; and (7) ROA has a positive effect on firm value with a
coefficient value of 0.223.
Key Words: Sustainability Reporting, Green Innovation, Return on Asset, Firm
Value.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010247512

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010247512

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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