PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi pada perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2019-2023) - Dalam bentuk pengganti sidang - Artikel Jurnal
HELGA ANINDITA
Informasi Umum
Kode
25.04.5003
Klasifikasi
000 - General Works
Jenis
Karya Ilmiah - Skripsi (S1) - Reference
Subjek
Accounting And Finance
Dilihat
276 kali
Informasi Lainnya
Abstraksi
The purpose of this research is to examine the relationship between green ac counting, environmental performance, firm growth, and firm value in energy companies listed on the Indonesia Stock Exchange. The research uses secondary panel data com prising 45 firm-year observations from nine companies during the 2019–2023 period. Samples were selected using purposive sampling based on the consistency of financial reports, sustainability disclosures, and participation in the PROPER program. Data were analyzed using EViews 12. Green accounting was measured using a GRI-based disclosure index, environmental performance was based on PROPER ratings, and firm growth was measured through changes in total assets. The results show that green ac counting has a significant negative relationship with firm value. Meanwhile, environ mental performance and firm growth do not have a significant effect. These findings sug gest that sustainability efforts must be supported by effective financial alignment to en hance investor perception in capital-intensive sectors.
Koleksi & Sirkulasi
Tersedia 1 dari total 1 Koleksi
Anda harus log in untuk mengakses flippingbook
Pengarang
| Nama | HELGA ANINDITA |
| Jenis | Perorangan |
| Penyunting | Willy Sri Yuliandhari |
| Penerjemah |
Penerbit
| Nama | Universitas Telkom, S1 Akuntansi |
| Kota | Bandung |
| Tahun | 2025 |
Sirkulasi
| Harga sewa | IDR 0,00 |
| Denda harian | IDR 0,00 |
| Jenis | Non-Sirkulasi |
