PENGARUH GREEN ACCOUNTING DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN BUSINESS STRATEGY SEBAGAI VARIABEL MODERASI

Laili Mutoharoh, . (2025) PENGARUH GREEN ACCOUNTING DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN BUSINESS STRATEGY SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study examines the influence of Green Accounting and Intellectual Capital on firm value, with Business Strategy as a moderating variable. The research uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The population consists of 272 companies, and the final sample selected through purposive sampling, includes 261 observations from 87 companies. Data were analyzed using STATA version 14. The results show that: (1) Green Accounting has a negative and significant effect on firm value, (2) Intellectual Capital has a negative and insignificant effect on firm value, (3) Business Strategy can strengthen the effect of Green Accounting on firm value, and (4) Business Strategy can strengthen the effect of Intellectual Capital on firm value.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112122] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Masripah] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Green Accounting, Intellectual Capital, Firm Value, Business Strategy
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: LAILI MUTOHAROH
Date Deposited: 07 Apr 2026 06:54
Last Modified: 07 Apr 2026 06:54
URI: http://repository.upnvj.ac.id/id/eprint/40369

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