PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI

Fitri, Firda Azizah (2026) PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.

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Abstract

This study aims to determine the effect of green accounting and environmental performance on firm value, with business strategy as a moderating variable. This study employed quantitative research, utilizing secondary data in the form of financial reports, annual reports, and corporate sustainability reports.
The analytical methods employed in this study included descriptive statistics, panel data model selection, classical assumption testing, and hypothesis testing using eViews 12 software. The study sampled 75 individuals over three years, drawn from 25 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024.
The results showed that Green Accounting had no effect on Firm Value. Environmental Performance did not affect Firm Value. Furthermore, Business Strategy weakened Green Accounting practices on Firm Value, while Business Strategy did not strengthen Environmental Performance practices on Firm Value.

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
Contribution
Contributors / Dosen Pembimbing
NIDN
UNSPECIFIED
Aprilina, Vita
0404048702
Keywords / Kata Kunci: Green Accounting, Kinerja Lingkungan, Strategi Bisnis
Subjects: Akuntansi Perbankan
Akuntansi Keuangan
Analisis Kelayakan Bisnis
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Azizah Firda Fitri
Date Deposited: 06 Aug 2026 04:19
Last Modified: 06 Aug 2026 04:19
URI: http://repository.umindonesia.ac.id/id/eprint/10392

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