PENGARUH PENERAPAN GREEN ACCOUNTING, SUSTAINABILITY REPORT, ASIMETRI INFORMASI, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

Saputra, Mashari (2024) PENGARUH PENERAPAN GREEN ACCOUNTING, SUSTAINABILITY REPORT, ASIMETRI INFORMASI, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN. Other thesis, UPN Veteran Yogyakarta.

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Abstract

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ABSTRAK
Perusahaan basic material sangat erat dengan lingkungan. Tidak hanya
lingkungan, tapi perusahaan juga harus memperhatikan masalah sosial,
keseimbangan informasi dan kinerja keuangan perusahaan juga. Penelitian ini
bertujuan untuk menguji pengaruh dari green accounting, sustainability report,
asimetri informasi dan kinerja keuangan terhadap nilai perusahaan. Variabel
dependen yang digunakan dalam penelitian berupa nilai perusahaan yang diukur
dengan menggunakan rasio Tobin’s Q. Sedangkan variabel independen yang
digunakan seperti green accounting diukur menggunakan PROPER,
sustainability report diukur menggunakan CSRIj, asimetri informasi diukur
menggunakan Bid Ask Spread (BAS) dan kinerja keuangan diukur return on
assets (ROA). Data yang digunakan dalam penelitian diperoleh dari website
perusahaan, website BEI dan website Kementerian LHK. Populasi yang
digunakan dalam penelitian adalah perusahaan basic material yang terdaftar di
Bursa Efek Indonesia periode 2019-2022. Sampel penelitian ditentukan
menggunakan metode purposive sampling, sehingga jumlah sampel yang
memenuhi kriteria adalah 77 data perusahaan. Pengujian hipotesis penelitian
menggunakan analisis regresi berganda. Penelitian ini mengolah data
menggunakan bantuan Microsoft Excel serta melakukan pengujian
menggunakan software SPSS 23.
Hasil penelitian ini menunjukkan bahwa green accounting dan
sustainability report berpengaruh terhadap nilai perusahaan. Sedangkan
asimetri informasi dan kinerja keuangan tidak berpengaruh terhadap nilai
perusahaan.
Kata Kunci: Green accounting, sustainability report, asimetri informasi, dan
kinerja keuangan.
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ABSTRACT
Basic materials companies are very closely related to the environment.
Not only the environment, but companies must also pay attention to social
issues, information balance and the company's financial performance as well.
This research aims to examine the influence of green accounting, sustainability
reports, information asymmetry and financial performance on company value.
The dependent variable used in the research is company value which is
measured using the Tobin's Q ratio. Meanwhile, the independent variables used
such as green accounting are measured using PROPER, sustainability reports
are measured using CSRIj, information asymmetry is measured using Bid Ask
Spread (BAS) and financial performance is measured by return. on assets
(ROA). The data used in the research was obtained from the company website,
BEI website and the Ministry of Environment and Forestry website. The
population used in the research is basic material companies listed on the
Indonesia Stock Exchange for the 2019-2022 period. The research sample was
determined using a purposive sampling method, so that the number of samples
that met the criteria was 77 company data. Testing the research hypothesis uses
multiple regression analysis. This research processes data using Microsoft Excel
and carries out tests using SPSS 23 software.
The results of this research show that green accounting and sustainability
reports have an effect on company value. Meanwhile, information asymmetry
and financial performance have no effect on company value.
Keywords: Green accounting, sustainability report, information asymmetry, and
financial performance.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Green accounting, sustainability report, information asymmetry, and financial performance.
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	20 May 2024 03:53
Last Modified:	20 May 2024 03:53
URI:	http://eprints.upnyk.ac.id/id/eprint/39466

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