Siaga Malik Rasinto, . (2026) PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN ECO EFFICIENCY TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the influence of green accounting, environmental performance, and eco-efficiency on the firm value of non-cyclical manufacturing companies in Indonesia. The study population consists of non-cyclical manufacturing companies listed on the Indonesia Stock Exchange during the 2023–2025 period. The sample was selected using purposive sampling, resulting in 60 companies and a total of 180 observations. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) approach. The results indicate that, individually, green accounting, environmental performance, and eco-efficiency each have a positive and significant effect on firm value. Eco-efficiency was found to exert the most dominant influence compared to the other two variables. Simultaneously, the three variables also positively and significantly affect firm value, with a coefficient of determination of 61.2%. These findings support Signaling Theory, Stakeholder Theory, and Legitimacy Theory. The study implies that companies need to integrate these three environmental practices simultaneously to enhance firm value in a sustainable manner.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil :1910112046] [Pembimbing; Dewi Darmastuti] [Penguji 1: Ranti Nugraheni} [Ketua Penguji: Andy Setiawan] |
| Uncontrolled Keywords: | Green Accounting, Environmental Performance, Eco-Efficiency, Firm Value, Non-Cyclical Manufacturing |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SIAGA MALIK RASINTO |
| Date Deposited: | 09 Sep 2026 04:30 |
| Last Modified: | 09 Sep 2026 04:30 |
| URI: | http://repository.upnvj.ac.id/id/eprint/52530 |
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