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.
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Text (PENGARUH GREEN COST DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING)
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Text (PENGARUH GREEN COST DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING)
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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.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information / Supervisor: | Dinik Fitri Rahajeng Pangestuti, S.E., M.Ak. |
| Uncontrolled Keywords: | Green Cost; capital structure; firm value; financial performance, mining sector. |
| Subjects: | 300 Ilmu Sosial > 330 Ilmu Ekonomi > 332 Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muchti Nurhidaya [muchti.nurhidaya@uin-suka.ac.id] |
| Date Deposited: | 21 Oct 2026 12:12 |
| Last Modified: | 21 Oct 2026 12:12 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/79407 |
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