Christa Ananda Fema Satata, . (2024) PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, TECHNOLOGICAL INNOVATION TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2020-2022. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to determine green accounting, environmental performance, technological innovation on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample obtained in the study amounted to 90 with 30 companies selected using purposive sampling method. Firm value is measured using Tobin's Q. Green accounting is measured by the dummy method, environmental performance is measured by the PROPER rating, and technological innovation is measured by the intangible assets ratio. This study also has control variables of profitability by looking at ROE and company size. Hypothesis testing and analysis using STATA software. The results showed that green accounting has no effect on firm value, environmental performance has no effect on firm value and technological innovation has a significant positive effect on firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112024] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Panubut Simorangkir] [Penguji 2: Ranti Nugraheni] |
| Uncontrolled Keywords: | firm value, green accounting, environmental performance, technological innovation, profitability, firm size. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Christa Ananda Fema Satata |
| Date Deposited: | 20 Mar 2024 11:23 |
| Last Modified: | 20 Mar 2024 11:23 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28638 |
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