Rahmadani, Sri Ayu Dwi (2025) PENGARUH GREEN ACCOUNTING DAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine the role of financial performance in mediating the influence of green accounting and sustainability reporting on firm value. Secondary data used were obtained from the idx.co.id website and the company's official website. The PLS analysis approach (Partial Least Square) was used using SmartPLS software. The results indicate that green accounting, sustainability report social aspects, and financial performance have a positive effect on firm value. Sustainability report economic and environmental aspects have a negative effect on firm value. Green accounting, sustainability report economic and social aspects have a positive effect on financial performance. Sustainability report environmental aspects have a negative effect on firm value. Financial performance mediates the influence of green accounting, sustainability report economic and social aspects positively on firm value. Financial performance mediates the influence of sustainability report environmental aspects negatively on firm value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Sri Ayu Dwi Rahmadani | ||||||||
| Date Deposited: | 19 Jun 2025 07:36 | ||||||||
| Last Modified: | 19 Jun 2025 07:36 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/37239 |
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