PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

RAHAYU LINSI SARAH MAKIKAMA, . (2025) PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilatarbelakangi oleh fluktuasi nilai perusahaan dan meningkatnya perhatian terhadap aspek keberlanjutan di tengah persaingan global dan bertujuan mengkaji pengaruh Green Accounting, Corporate Social Responsibility Disclosure, dan Profitabilitas terhadap Nilai Perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dan sampel 32 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2023 yang dipilih melalui purposive sampling. Teknik analisis data menggunakan uji regresi linear berganda, uji kelayakan model/uji F, uji t, dan koefisien determinasi dengan software SPSS. Hasil analisis data penelitian menujukkan bahwa Green Accounting tidak berpengaruh terhadap Nilai Perusahaan, Corporate Social Responsibility Disclosure tidak berpengaruh terhadap Nilai Perusahaan, sedangkan Profitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Temuan ini menunjukkan bahwa investor di sektor pertambangan cenderung lebih memprioritaskan kinerja keuangan perusahaan, sedangkan informasi non-finansial terkait keberlanjutan belum sepenuhnya dianggap sebagai faktor pendorong nilai pasar. Implikasi penelitian ini menegaskan pentingnya profitabilitas sebagai sinyal utama bagi investor, sembari menyoroti perlunya meningkatkan kualitas pengungkapan dan edukasi pasar terkait isu-isu keberlanjutan. ***** This research is driven by fluctuations in firm value and increasing attention to sustainability aspects amid global competition. This study aims to examine the effect of Green Accounting, Corporate Social Responsibility Disclosure, and Profitability on Firm Value. This study uses a quantitative approach and a sample of 32 mining companies on the Indonesia Stock Exchange in 2023 selected through purposive sampling. Data analysis techniques include multiple linear regression, F-test (model feasibility test), t-test, and the coefficient of determination using SPSS software. The results shows that Green Accounting has no effect on Firm Value, and Corporate Social Responsibility Disclosure has no effect on Firm Value, and Profitability has a positive and significant effect on Firm Value. These findings indicate that investors in the mining sector tend to prioritize companies' financial performance, while non-financial information related to sustainability is not yet fully considered a driver of market value. The implications of this study highlight the importance of profitability as a key signal for investors while also pointing out the need to improve the quality of disclosures and market education regarding sustainability issues.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Erika Takidah, S.E. M.Si ; 2). Prof. Dr. I Gusti Ketut Agung Ulupui, SE., M.Si, AK, CA
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Rahayu Linsi Sarah Makikama .
Date Deposited:	11 Aug 2025 02:17
Last Modified:	11 Aug 2025 02:17
URI:	http://repository.unj.ac.id/id/eprint/59215

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