PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DI MEDIASI OLEH PROFITABILITAS
THE INFLUENCE OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON COMPANY VALUE THROUGH PROFITABILITY
Penelitian ini bertujuan untuk menguji pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan melalui Profitabilitas sebagai variabel Intervening pada perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia periode 2019 – 2023 Teknik pemilihan sampel yang digunakan adalah purposive sapling dan diperoleh 9 perusahaan terpilih dari sektor keuangan sehingga total data yang digunakan sebanyak 45 data. Metode analisis data yang digunakan ialah analisis regresi linier berganda dengan menggunakan software SPSS 25. Berdasarkan hasil penelitian, Green Accounting dan Kinerja Lingkungan tidak berpengaruh terhadap Profitabilitas, Green Accounting dan Profitabilitas tidak berpengaruh terhadap Nilai Perusahaan, Kinerja Lingkungan berpengaruh negative terhadap Nilai Perusahaan, Profitabilitas tidak mampu memediasi Green Accounting dan Kinerja Lingkungan terhadap Nilai Peusahaan.
Kata kunci : Green Accounting, Kinerja Lingkungan, Profitabilitas, Nilai Perusahaan
This study aims to examine the influence of Green Accounting and Environmental Performance on Company Value through Profitability as an Intervening variable in Energy sector companies listed on the Indonesia Stock Exchange for the period 2019 – 2023 The sample selection technique used is purposive sapling and 9 selected companies from the financial sector were obtained so that the total data used was 45 data. The data analysis method used is multiple linear regression analysis using SPSS 25 software. Based on the results of the study, Green Accounting and Environmental Performance have no effect on Profitability, Green Accounting and Profitability have no effect on Company Value, Environmental Performance has a negative effect on Company Value, Profitability is unable to mediate Green Accounting and Environmental Performance on Company Value.
Keywords: Green Accounting, Environmental Performance, Profitability, Company Value