Sari, Mega Anggun (2026) Pengaruh Good Corporate Governance, Kinerja Keuangan, dan Green Accounting Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar di BEI Periode 2022-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study is motivated by the strategic role of the energy sector in Indonesia’s economy, which is accompanied by high performance volatility due to global dynamics, thereby affecting firm value. The objective of this study is to analyze the effect of Good Corporate Governance, financial performance, and green accounting on firm value, with Corporate Social Responsibility as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach with an explanatory design and utilizes secondary data derived from annual reports and sustainability reports. The sample was determined using purposive sampling, resulting in 40 companies with 120 observations. Data analysis was conducted using panel data regression with a Moderated Regression Analysis approach. The findings reveal that Good Corporate Governance has a positive effect on firm value, while financial performance shows no significant effect. Green accounting has a negative effect on firm value, and Corporate Social Responsibility does not moderate the relationship between the independent variables and firm value. Simultaneously, all variables significantly influence firm value, indicating that investor decisions are shaped by multiple factors collectively.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Mega Anggun Sari | ||||||||
| Date Deposited: | 02 Jun 2026 01:20 | ||||||||
| Last Modified: | 02 Jun 2026 01:20 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53208 |
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