eprintid: 79407
rev_number: 10
eprint_status: archive
userid: 12243
dir: disk0/00/07/94/07
datestamp: 2026-10-21 05:12:12
lastmod: 2026-10-21 05:12:12
status_changed: 2026-10-21 05:12:12
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Fatimatuzzahra, NIM.: 22108040041
title: PENGARUH GREEN COST DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING
ispublished: pub
subjects: 332
divisions: ak_syar
full_text_status: restricted
keywords: Green Cost; capital structure; firm value; financial performance, mining sector.
note: Dinik Fitri Rahajeng Pangestuti, S.E., M.Ak.
abstract: This study analyzes the effect of green cost and capital structure on firm value, with financial performance as an intervening variable, in mining sector companies listed on the Indonesia Stock Exchange for the 2021-2025 period. This study uses quantitative data from 28 sample companies, processed using panel data regression analysis and path analysis using Stata 17 software. The research results indicate that green costs have an insignificant negative effect on firm value, whereas capital structure has a significant positive effect on firm value. Furthermore, both green costs and capital structure negatively affect financial performance, while financial performance positively affects firm value. Mediation analysis reveals that financial performance fails to mediate the impact of green costs and capital structure on firm value. These findings suggest that increasing environmental costs and utilizing capital structure have not yet succeeded in enhancing firm value through improved financial performance during the study period. Conversely, optimal capital structure management directly boosts investor confidence and firm value, while financial performance remains a crucial factor reflecting the company's ability to create value.
date: 2026-08-05
date_type: published
pages: 129
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Fatimatuzzahra, NIM.: 22108040041  (2026) PENGARUH GREEN COST DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/79407/1/22108040041_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/79407/2/22108040041_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf