Agustina, Diana Saphira (2025) Pengaruh Green Accounting Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi Pada Perusahaan Manufaktur. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study examines and analyzes the influence of green accounting on firm value with financial performance acting as a mediating variable. The research method used is a quantitative approach. The sample for this study consisted of 49 companies out of a population of 236 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, determined using a purposive sampling technique. The data analysis technique employed was multiple linear regression using the SPSS 25 software. The data used is secondary data in the form of annual reports obtained from the official IDX website and the respective companies' websites. The results of this study indicate that green accounting has a negative influence on firm value, and a negative influence on financial performance, while financial performance has a positive influence on firm value. Financial performance is found to act as a complementary partial mediation in the relationship between green accounting and firm value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economics |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | DIANA SAPHIRA AGUSTINA | ||||||||
| Date Deposited: | 08 Dec 2025 04:44 | ||||||||
| Last Modified: | 08 Dec 2025 04:44 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48010 |
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