SKRIPSI DIGITAL
Enhancing Firm Value through Green Accounting and Environmental Performance: The Mediating Effect of Profitability (Case Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024) = Enhancing Firm Value through Green Accounting and Environmental Performance: The Mediating Effect of Profitability (Case Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024)
This study aims to analyze how green accounting and environmental performance influence firm value through profitability. The study population consisted of 90 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample selection was conducted using a purposive sampling technique based on certain criteria and resulting in 17 companies with a total of 68 observational data. Data processing techniques used Eviews 13 software with path analysis and sobel test. The results show that green accounting, environmental performance, and profitability have a positive influence on increasing firm value. However, green accounting and environmental performance do not have a positive influence on profitability. Profitability also cannot act as a mediator between green accounting and environmental performance on firm value.
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah