Pengaruh green accounting, corporate social responsibility dan good corporate governance terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi.
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Susi Dwi Mulyani
Kata Kunci : Green Accounting; Corporate Social Responsibility; Good Corporate Governance; Company Value; Audit Q
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_SK_SAK_023002204056_Halaman-Judul.pdf | ||
| 2. | 2025_SK_SAK_023002204056_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_SK_SAK_023002204056_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_SK_SAK_023002204056_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_SK_SAK_023002204056_Lembar-Pengesahan.pdf | 1 | |
| 6. | 2025_SK_SAK_023002204056_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_SK_SAK_023002204056_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_SK_SAK_023002204056_Bab-1.pdf | 10 | |
| 9. | 2025_SK_SAK_023002204056_Bab-2.pdf | 29 |
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| 10. | 2025_SK_SAK_023002204056_Bab-3.pdf | 18 |
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| 11. | 2025_SK_SAK_023002204056_Bab-4.pdf |
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| 12. | 2025_SK_SAK_023002204056_Bab-5.pdf | 3 | |
| 13. | 2025_SK_SAK_023002204056_Daftar-Pustaka.pdf | 5 | |
| 14. | 2025_SK_SAK_023002204056_Lampiran.pdf | 19 |
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P Penelitian ini bertujuan untuk menguji pengaruh Green Accounting, Corporate Social Responsibility, Good Corporate Governance terhadap Nilai Perusahaan, serta menganalisis dan mendapatkan bukti empiris apakah kualitas audit memoderasi pengaruh green accounting, Corporate Social Responsibility dan Good Corporate Governance terhadap Nilai Perusahaan. Variabel dependen penelitian ini adalah nilai perusahaan. Sampel penelitian ini adalah 38 perusahaan minyak bumi, gas dan batu bara yang terdaftar di Bursa Efek Indonesia tahun 2021-2023 yang diambil dengan menggunakan teknik purposive sampling. Metode analisis data menggunakan metode regresi berganda. Hasil penelitian ini membuktikan bahwa Green Accounting dan Good Corporate Governance berpengaruh positif terhadap Nilai Perusahaan, sementara itu Corporate Social Responsibility tidak berpengaruh terhadap nilai perusahaan. Kualitas Audit memperkuat pengaruh positif Corporate Social Responsibility terhadap nilai perusahaan dan Kualitas Audit tidak dapat memperkuat pengaruh positif Green Acounting dan GCG terhadap nilai Perusahaan.
T This research aims to examine the influence of Green Accounting, Corporate Social Responsibility, Good Corporate Governance on Company Value, as well as analyze and obtain empirical evidence whether audit quality moderates the influence of green accounting, Corporate Social Responsibility, Good Corporate Governance on Company Value. The dependent variable of this research is company value. Thesample for this research was 38 oil, gas and coal companies listed on the Indonesia Stock Exchange in 2021-2023 which were taken using a purposive sampling technique. The data analysis method uses the multiple regression method. The results of this research prove that Green Accounting and Good Corporate Governance have a positive effect on company value, while Corporate Social Responsibility has no effect on company value. Audit Quality strengthens the positive influence of Corporate Social Responsibility on company value and Audit Quality cannot strengthen the positive influence of Green Accounting and GCG on Company value
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