PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADA SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA PERIODE 2023 – 2024

ALDYPIE ANGGER KINANTHI, . (2026) PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADA SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA PERIODE 2023 – 2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ALDYPIE ANGGER KINANTHI. Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi pada Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Periode 2023 – 2024. Skripsi. Jakarta. Program Pendidikan Ekonomi Konsentrasi Pendidikan Akuntansi. Fakultas Ekonomi dan Bisnis. Universitas Negeri Jakarta. 2026. Penelitian ini bertujuan untuk menguji pengaruh green accounting dan corporate social responsibility (CSR) terhadap nilai perusahaan serta menguji kinerja keuangan sebagai variabel mediasi. Unit analisis dalam penelitian ini adalah perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2023–2024. Sampel ditentukan menggunakan teknik purposive sampling dan menghasilkan 42 observasi perusahaan. Green accounting diukur menggunakan logaritma natural biaya lingkungan, corporate social responsibility diukur menggunakan indeks pengungkapan berdasarkan 119 indikator Global Reporting Initiative (GRI), kinerja keuangan diukur menggunakan return on equity (ROE), sedangkan nilai perusahaan diukur menggunakan price-to-book value (PBV). Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, analisis jalur (path analysis), dan uji Sobel. Dalam penelitian ini menganalisis menggunakan pendekatan cross section. Sehingga data dari setiap variabel akan menggunakan angka rata-rata dari tahun 2023-2024. Hasil penelitian menunjukkan bahwa green accounting, corporate social responsibility, dan kinerja keuangan secara langsung tidak berpengaruh terhadap nilai perusahaan. Selain itu, green accounting dan corporate social responsibility tidak berpengaruh terhadap kinerja keuangan. Dan hasil pengujian pengaruh tidak langsung juga menunjukkan bahwa kinerja keuangan belum mampu memediasi green accounting dan corporate social responsibility dalam mempengaruhi nilai perusahaan. Hasil penelitian ini menunjukkan bahwa pengeluaran dan pengungkapan keberlanjutan perusahaan belum menjadi pertimbangan utama investor dalam menilai sebuah perusahaan selama periode pengamatan yang relatif singkat. Oleh karena itu, perusahaan perlu mengintegrasikan inisiatif lingkungan dan sosial dengan peningkatan efisiensi operasional, pengurangan risiko, dan pencapaian kinerja keuangan jangka panjang agar manfaat keberlanjutan dapat lebih terukur dan memberikan nilai bagi perusahaan. **** ALDYPIE ANGGER KINANTHI. The Effect of Green Accounting and Corporate Social Responsibility on Company Value with Financial Performance as a Mediation Variable in the Basic and Chemical Industry Sectors on the Indonesia Stock Exchange Period 2023 – 2024. Undergraduate Thesis. Jakarta. Economics Education Program, Accounting Education Concentration. Faculty of Economics and Business. Universitas Negeri Jakarta. 2026. This study examines the effects of green accounting and corporate social responsibility (CSR) on company value and tests financial performance as a mediating variable. The unit of analysis consists of basic and chemical industry companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. The sample was selected using purposive sampling, resulting in 42 firm-year observations. Green accounting is measured by the natural logarithm of environmental costs, corporate social responsibility by a disclosure index based on 119 Global Reporting Initiative indicators, financial performance by return on equity (ROE), and company value by price-to-book value (PBV). The data were analyzed using descriptive statistics, classical assumption tests, path analysis, and the Sobel test. This study employs a cross-sectional approach, in which each company is represented by a single value for each research variable, calculated based on the average data over the 2023–2024 period. The results show that green accounting, corporate social responsibility, and financial performance do not have significant direct effects on company value. Green accounting and corporate social responsibility also do not significantly affect financial performance. The indirect-effect results do not consistently support Financial Performance as a mediating variable, indicating that the indirect effects of both corporate social responsibility and green accounting are also not significant. These findings indicate that sustainability spending and disclosure were not yet priced by investors during the short observation period. Companies should therefore connect environmental and social initiatives to measurable operational efficiency, risk reduction, and long-term financial outcomes rather than treating them primarily as compliance disclosures.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Ati Sumiati, S.Pd., M.M.; 2). Unggul Purwohedi, M.Si., Ph.D.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Aldypie Angger Kinanthi .
Date Deposited:	21 Aug 2026 02:51
Last Modified:	21 Aug 2026 02:51
URI:	http://repository.unj.ac.id/id/eprint/72632

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