PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, TATA KELOLA PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Anis Al Enung Nurjanah, NIM.: 19108040118 (2023) PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, TATA KELOLA PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Firm value is the market value or market price applicable to the company’s common shares. Firm value will create prosperity for shareholders if there is an increase in shre prices. In Indonesia there is a lot of environmental pollution by mining companies. The purpose of this study to analyze the effect of green accounting, environmental performance, corporate governance and profitability on firm value. The objects used in this study are mining companies listed on the Bursa Efek Indonesia for the 2014-2021 period. The number of samples in this study were 112 samples consisting of 14 companies with an observation time of 8 years. Tests in the study began with descriptive statistics, the performed classical assumption tests, multiple linear regression analysis and hypothesis testing using SPSS version 24 as a test tool. The results of thus study indicare that green accounting, independent board of commissioners and profitability have a positive effect on firm value. Environmental performance has a negative effect on firm value. The audit committee has no effect on firm value.

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