Asep Pahrudin, . (2025) PENGARUH GREEN ACCOUNTING, INSTITUTIONAL OWNERSHIP DAN TECHNOLOGY INNOVATION TERHADAP FIRM VALUE DENGAN BOARD INDEPENDENCE SEBAGAI MODERASI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to evaluate the influence of green accounting, institutional ownership, and technology innovation on firm value, as well as to examine the moderating role of board independence in these relationships. The research population consists of 141 manufacturing companies listed on the Indonesia Stock Exchange during the period from 2021 to 2023. A quantitative approach was employed, utilizing multiple linear regression analysis and moderation regression analysis. The findings reveal that green accounting and institutional ownership do not have a significant effect on firm value. In contrast, technology innovation shows a significant negative impact on firm value, suggesting that investments in intangible assets have yet to receive a favorable response from the market. Furthermore, board independence does not serve as an effective moderator in the relationships between green accounting, institutional ownership, or technology innovation and firm value. These results indicate that the sustainability strategies and corporate governance practices implemented by manufacturing firms have not yet fully succeeded in creating value. Therefore, a more integrated strategy that combines sustainability, innovation, and governance aspects is essential to optimally enhance firm value.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | [No.Panggil: 2310124011], [Pembimbing: Lidya Primta Surbakti], [Penguji 1: Dianwicaksih Arieftiara], [Penguji 2: Ferry Irawan], |
| Uncontrolled Keywords: | green accounting, institutional ownership, technology innovation, board independence, firm value |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2) |
| Depositing User: | ASEP PAHRUDIN |
| Date Deposited: | 06 Aug 2025 02:42 |
| Last Modified: | 06 Aug 2025 02:42 |
| URI: | http://repository.upnvj.ac.id/id/eprint/38400 |
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