Alfiana, Riska (2024) Pengaruh Penerapan Green Accounting Dan Intellectual Capital Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the influence of green accounting and intellectual capital on firm value, as well as the effect of profitability as a mediator between green accounting and intellectual capital on firm value. The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023, with a sample size of 39 companies. The testing method employs the statistical tool Eviews12. The results of this study show that green accounting and intellectual capital have no effect on firm value, while profitability has a significant effect on firm value. Intellectual capital has a negative effect on profitability, whereas green accounting does not affect profitability. Moreover, profitability is unable to mediate the effect of green accounting and intellectual capital on firm value.
| Item Type: | Thesis (Undergraduate) | ||||||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation | ||||||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||||||
| Depositing User: | Ms Riska Alfiana | ||||||||||||
| Date Deposited: | 18 Sep 2024 09:47 | ||||||||||||
| Last Modified: | 18 Sep 2024 09:47 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/29518 |
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