Selmury, Riandi Fiyelex (2025) Pengaruh Pengungkapan Green Intellectual Capital, Green Innovation, dan Corporate Social Resposibility Terhadap Nilai Perusahaan Dengan Kinerja Keuangan dan Kinerja Lingkungan Sebagai Variabel Intervening: Studi Pada Perusahaan Food and Beverage di Bursa Efek Indonesia. (The Influence of Green Intellectual Capital Disclosure, Green Innovation, and Corporate Social Responsibility on Firm Value with Financial Performance and Environmental Performance as Intervening Variables: A Study on Food and Beverage Companies on the Indonesia Stock Exchange). Masters thesis, universitas 17 agustus 1945 surabaya.
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Abstract
Era ekonomi hijau menuntut perusahaan mengintegrasikan aspek keberlanjutan dalam strategi bisnis untuk meningkatkan nilai perusahaan. Industri makanan dan minuman sebagai sektor dengan dampak lingkungan yang besar diharapkan menerapkan konsep triple bottom line dengan mempertimbangkan dimensi ekonomi, sosial, dan lingkungan secara bersamaan. Green intellectual capital, green innovation, dan corporate social responsibility dipandang sebagai strategi strategis untuk meningkatkan nilai perusahaan melalui perbaikan kinerja keuangan dan lingkungan. Penelitian ini bertujuan menganalisis pengaruh pengungkapan green intellectual capital, green innovation, dan corporate social responsibility terhadap nilai perusahaan dengan kinerja keuangan dan kinerja lingkungan sebagai variabel mediasi pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan sustainability report. Populasi penelitian adalah perusahaan food and beverage yang terdaftar di BEI dan PROPER periode 2021-2023. Sampel penelitian terdiri dari 9 perusahaan dengan total 27 observasi selama tiga tahun. Teknik analisis data menggunakan Structural Equation Modeling dengan Partial Least Square (PLSSEM) versi 2.0 M3 untuk menguji 18 hipotesis penelitian. Hasil penelitian menunjukkan bahwa Green Intellectual Capital tidak berpengaruh signifikan terhadap nilai perusahaan, kinerja keuangan, dan kinerja lingkungan. Green Innovation berpengaruh signifikan terhadap nilai perusahaan, tetapi tidak berpengaruh signifikan terhadap kinerja keuangan dan kinerja lingkungan. Corporate Social Responsibility berpengaruh signifikan terhadap kinerja keuangan, kinerja lingkungan, dan nilai perusahaan. Kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan, sedangkan kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan dan nilai perusahaan. Hasil uji mediasi menunjukkan bahwa kinerja keuangan dan kinerja lingkungan tidak terbukti sebagai variabel mediasi dalam hubungan antara variabel independen dengan nilai perusahaan. Penelitian ini memberikan kontribusi terhadap literatur green business practices dan nilai perusahaan Kata kunci: Green Intellectual Capital, Green Innovation, Corporate Social Responsibility, Nilai Perusahaan, Kinerja keuangan, kinerja lingkungan, makanan dan minuman, Bursa Efek Indonesia
| Item Type: | Thesis (Masters) |
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| Uncontrolled Keywords: | Green Intellectual Capital, Green Innovation, Corporate Social Responsibility, Nilai Perusahaan, Kinerja keuangan, kinerja lingkungan, makanan dan minuman, Bursa Efek Indonesia |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Manajemen |
| Depositing User: | 1262300056 Riandi Fiyelex Selmury |
| Date Deposited: | 13 Jul 2026 07:58 |
| Last Modified: | 21 Jul 2026 04:45 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/42081 |
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