PENGARUH GREEN ACCOUNTING DAN ENVIRONMENTAL COST TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI CORPORATE GOVERNANCE

Yohanes Revaldo Sirait, . (2026) PENGARUH GREEN ACCOUNTING DAN ENVIRONMENTAL COST TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI CORPORATE GOVERNANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effect of green accounting and environmental cost on firm value and to examine the moderating role of corporate governance in those relationships. The research population comprises manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2025. The sample was determined using purposive sampling based on four selection criteria, resulting in 164 observations from 41 companies over four years. Data analysis was conducted using the Fixed effect model (FEM) with Driscoll-Kraay standard errors through STATA 14 software. The results indicate that green accounting has no significant effect on firm value, while environmental cost has a significant negative effect on firm value. Furthermore, corporate governance proxied by the proportion of independent commissioners is not proven to moderate the effect of either green accounting or environmental cost on firm value.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112103] [Pembimbing: Amdi Very Dharma] [Penguji 1: Suparna Wijaya] [Penguji 2: Murdhaningsih]
Uncontrolled Keywords: Green accounting, Environmental cost, Corporate governance, Firm value.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: YOHANES REVALDO SIRAIT
Date Deposited: 02 Sep 2026 09:53
Last Modified: 02 Sep 2026 09:53
URI: http://repository.upnvj.ac.id/id/eprint/52205

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