Noviyanti, Fitri (2025) Pengaruh Green Accounting, Kinerja Lingkungan dan Corporate Social Responsibility Terhadap Nilai Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan menganalisis pengaruh green accounting, kinerja lingkungan, dan Corporate Social Responsibility terhadap nilai perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Sektor ini dipilih karena memiliki dampak besar terhadap lingkungan serta menghadapi tekanan regulasi keberlanjutan. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan data sekunder yang berasal dari laporan keuangan, laporan keberlanjutan serta laporan tahunan perusahaan manufaktur. Pemilihan sampel menggunakan teknik purposive sampling, sehingga ditemukan 13 perusahaan yang memenuhi kriteria dengan periode tahun 2022-2024. Penelitian menemukan bahwa green accounting dan CSR berpengaruh positif terhadap nilai perusahaan, sedangkan kinerja lingkungan tidak memberikan pengaruh berarti. Secara simultan, ketiga variabel belum mampu menjelaskan perubahan nilai perusahaan secara kuat, menandakan bahwa faktor keuangan konvensional masih lebih dominan dalam penilaian pasar. Temuan ini memperkuat teori stakeholder dan legitimasi, serta menegaskan pentingnya transparansi pelaporan lingkungan, peningkatan kualitas pengungkapan CSR, dan penguatan regulasi keberlanjutan untuk mendorong praktik bisnis yang lebih bertanggung jawab. Kata Kunci: Green accounting, Kinerja Lingkungan, Corporate Social Responsibility, Nilai Perusahaan
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Kata Kunci: Green accounting, Kinerja Lingkungan, Corporate Social Responsibility, Nilai Perusahaan |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200141 Fitri Noviyanti |
| Date Deposited: | 08 Jul 2026 08:27 |
| Last Modified: | 09 Jul 2026 01:21 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44484 |
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