Pengaruh Green Accounting dan Karakteristik Perusahaan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Angelique Michella, Neto (2026) Pengaruh Green Accounting dan Karakteristik Perusahaan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan karakteristik perusahaan terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening pada perusahaan sub sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa investor masih memandang praktik akuntansi lingkungan sebagai informasi jangka panjang yang belum memberikan dampak langsung terhadap valuasi pasar. Karakteristik perusahaan yang mencakup ukuran, leverage, dan umur perusahaan juga tidak berpengaruh signifikan terhadap nilai perusahaan. Sebaliknya, green accounting berpengaruh signifikan terhadap kinerja keuangan, menunjukkan bahwa implementasi kebijakan lingkungan mampu meningkatkan efisiensi operasional dan profitabilitas. Namun, karakteristik perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan. Selanjutnya, kinerja keuangan tidak berpengaruh signifikan terhadap nilai perusahaan dan tidak memediasi hubungan antara green accounting maupun karakteristik perusahaan terhadap nilai perusahaan. Secara keseluruhan, penelitian ini menyimpulkan bahwa persepsi pasar di sektor pertambangan lebih dipengaruhi oleh faktor eksternal seperti harga komoditas, risiko industri, dan regulasi dibandingkan informasi keberlanjutan atau profitabilitas jangka pendek. Temuan ini menegaskan perlunya peningkatan kualitas pengungkapan lingkungan untuk memberikan sinyal kuat bagi investor dan mendukung nilai perusahaan secara berkelanjutan.

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