Amalia, Devina Shava (2025) Pengaruh Green Accounting Dan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Melalui Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Di Bursa Efek Indonesia Periode 2020-2024. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Green Accounting, Corporate Socisl Responsibility (CSR) terhadap Kinerja Keuangan melalui Nilai Perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2024. Pengumpulan data penelitian dilakukan melalui website Bursa Efek Indonesia (BEI) yang dilaksanakan pada bulan September-November 2025.Jenis data bersifat kuantitatif dan sumber data adalah sekunder. Hasil penelitian ini adalah Green Accounting terbukti memiliki pengaruh signifikan terhadap kinerja keuangan dan nilai perusahaan, meskipun efeknya bisa negatif dalam jangka pendek karena peningkatan biaya operasional. Sementara itu, Corporate Social Responsibility (CSR) tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan atau nilai perusahaan, karena dampak positifnya lebih bersifat jangka panjang dan tidak langsung mempengaruhi ROA dan ROE. Selain itu, nilai perusahaan tidak berperan sebagai mediator yang menghubungkan Green Accounting atau CSR dengan kinerja keuangan, yang menegaskan bahwa faktor faktor lain seperti efisiensi biaya dan kondisi pasar lebih mempengaruhi hasil finansial perusahaan. Dengan kata lain, walaupun CSR bertujuan untuk memperkuat citra, meningkatkan loyalitas konsumen, dan memperbaiki hubungan dengan masyarakat, dalam praktiknya dampak tersebut belum cukup besar untuk meningkatkan persepsi pasar atau investor terhadap nilai perusahaan. Temuan ini dapat dijelaskan melalui teori legitimasi, yang menyatakan bahwa perusahaan melaksanakan CSR untuk memperoleh pengakuan dan penerimaan dari masyarakat agar tetap memiliki legitimasi sosial. Namun, legitimasi sosial ini tidak selalu berbanding lurus dengan peningkatan nilai perusahaan di pasar modal, karena investor lebih banyak mempertimbangkan kinerja keuangan dan prospek keuntungan jangka pendek.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Green Accounting, Corporate Socisl Responsibility (CSR), Kinerja Keuangan, Nilai Perusahaan |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200102 Devina Shava Amalia |
| Date Deposited: | 15 Jul 2026 01:50 |
| Last Modified: | 15 Jul 2026 01:50 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/42555 |
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