Pengaruh penerapan green accounting, kepemilikan saham, publikasi csr terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening

Wardyanto, Vania Indrawati (2019) Pengaruh penerapan green accounting, kepemilikan saham, publikasi csr terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Masalah sosial dan lingkungan semakin bertambah akibat banyaknya perusahaan-perusahaan baru yang berkembang. Masyarakat kini sudah sadar pentingnya menjaga lingkungan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh penerapan Green Accounting, kepemilikan saham, publikasi CSR terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh badan usaha bidang manufaktur sektor aneka industri, usaha bidang jasa sektor infrastruktur, utilitas, transportasi dan sektor pertambangan di Indonesia yang terdaftar di BEI selama tahun 2015-2017. Jumlah sampel dalam peneltian sebanyak 19 perusahaan dengan menggunakan metode purposive sampling. Data yang diperoleh dalam penelitian ini merupakan data sekunder yang berasal dari Bursa Efek Indonesia berupa Annual Report dan laporan keuangan dan data yang berasal dari website perusahaan. Metode analisis data yang digunakan adalah uji Normalitas, uji Multikolinieritas, uji Heterokedastisitas, uji Autokorelasi, uji regresi linear berganda, Path Analysis, uji koefisien determinasi (Adjusted R 2 ), uji F dan uji t. Hasil dari penelitian ini adalah Green Accounting, kepemilikan saham, publikasi CSR tidak berpengaruh terhadap kinerja keuangan. Green Accounting, kepemilikan saham, publikasi CSR dan kinerja keuangan tidak berpengaruh terhadap nilai perusahaan. Kinerja keuangan mampu menjadi variabel intervening antara Green Accounting terhadap nilai perusahaan. Kinerja keuangan gagal menjadi variabel intervening antara kepemilikan saham terhadap nilai perusahaan dan publikasi CSR terhadap nilai perusahaan / Nowdays, social and environmental problems are increasing in line with the increasing number of new companies development. Today, the community is also aware with the importance of protecting the environment. This study aims to determine and analyze the effect of Green Accounting, share ownership, CSR publications on firm value with financial performance as an intervening variable. The population in this study were all companies in manufacturing of various industrial sectors, business services in the infrastructure, utilities, transportation and mining sectors which were listed on the Indonesia Stock Exchange during 2015-2017. The number of samples in the study were 19 companies using the purposive sampling method. The data obtained in this study are secondary data from the Indonesia Stock Exchange in the form of Annual Report and financial reports and data from the company's official website. The data analysis in this study are Normality test, Multicollinearity test, Heterokedasticity test, Autocorrelation test, multiple linear regression test, Path Analysis, coefficient of determination test (Adjusted R 2 ), F test and t test. The results of this study are Green Accounting, share ownership, CSR publications do not have effect on financial performance. Green Accounting, share ownership, CSR publications and financial performance do not affect the firm value. Financial performance is able to be an intervening variable between Green Accounting and firm value. Financial performance fails to be an intervening variable between share ownership on firm value and CSR publications on firm value

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