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
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Wardyanto, Vania Indrawati NIM00000027363 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Upa, Vierly Ananta UNSPECIFIED UNSPECIFIED Thesis advisor Karundeng, Frandy E. F UNSPECIFIED UNSPECIFIED |
Uncontrolled Keywords: | green accounting; kepemilikan saham; nilai perusahaan; share ownership; company value |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
Depositing User: | Rafael Rudy |
Date Deposited: | 23 May 2022 04:34 |
Last Modified: | 23 May 2022 04:34 |
URI: | http://repository.uph.edu/id/eprint/47462 |