Pengaruh Corporate Governance dan Green Investment Terhadap Nilai perusahaan dengan Profitabilitas Sebagai Variabel Mediasi

The Effect Of Corporate Governance And Green Investment On Company Value With Profitability As A Mediating Variable

penelitian ini bertujuan untuk mengetahui pengaruh hubungan corporate governance dan green investment terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi. Variabel corporate governance diproksikan dengan komisaris independen, komite audit, kepemilikan manajerial, dan kepemilikan manajerial. Sedangkan variabel green investment diproksikan dengan peringkat PROPER. Penelitian ini menggunakan 40 sampelperusahaan yang terdaftar di Indeks SRI KEHATI 2014 sampai 2018. Teknik analisis data yang digunakan adalah analisis jalur dan uji sobel. Hasil penelitian meembuktikan bahwa corporate governance dan green investment berpengaruh terhadap profitabilitas, Profitabilitas berpengaruh terhadap nilai peerusahaan, dan profitabilitas dapat memediasi hubungan anatara green investment tehadap nilai perusahaan.

The purpose of this study determines the effect of corporate governance and green investment on firm value with profitability as a mediating variable. Corporate governance variables are proxied by independent commissioners, audit committees, managerial ownership, and managerial ownership. While the green investment variable is proxied by PROPER rating. This study uses 40 samples of companies registered in the 2014 to 2018 SRI KEHATI Index. The data analysis technique used is path analysis and multiple tests. The results of the study prove that corporate governance and green investment affect profitability, profitability influences peer value, and profitability can mediate the relationship between green investment and firm value.