PENGARUH GREEN ACCOUNTING, SUSTAINABILITY PERFORMANCE, DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021–2024

Janah, Miftakhul (2026) PENGARUH GREEN ACCOUNTING, SUSTAINABILITY PERFORMANCE, DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021–2024. Skripsi thesis, UPN "Veteran" Yogyakarta.

[thumbnail of 142220120_COVER - MIFTAKHUL JANAH.pdf] Text
142220120_COVER - MIFTAKHUL JANAH.pdf
Download (144kB)
[thumbnail of 142220120_ABSTRAK - MIFTAKHUL JANAH.pdf] Text
142220120_ABSTRAK - MIFTAKHUL JANAH.pdf
Download (75kB)
[thumbnail of 142220120_HALAMAN PENGESAHAN - MIFTAKHUL JANAH.pdf] Text
142220120_HALAMAN PENGESAHAN - MIFTAKHUL JANAH.pdf
Download (73kB)
[thumbnail of 142220120_DAFTAR ISI - MIFTAKHUL JANAH.pdf] Text
142220120_DAFTAR ISI - MIFTAKHUL JANAH.pdf
Download (98kB)
[thumbnail of 142220120_DAFTAR PUSTAKA - MIFTAKHUL JANAH.pdf] Text
142220120_DAFTAR PUSTAKA - MIFTAKHUL JANAH.pdf
Download (161kB)
[thumbnail of 142220120_FULL TEXT - MIFTAKHUL JANAH.pdf] Text
142220120_FULL TEXT - MIFTAKHUL JANAH.pdf
Restricted to Repository staff only
Download (1MB)

Abstract

This study aims to examine and provide empirical evidence regarding the effect of
green accounting, sustainability performance, and intellectual capital on firm value. This
research employs a quantitative method using secondary data from annual reports and
sustainability reports of energy sector companies listed on Indonesia Stock Exchange
(IDX) for the period 2021–2024. The sample amounted of 261 data from 76 companies that
met the criteria, selected using a purposive sampling method. The analytical method
applied in this study is multiple linear regression analysis. The result indicate that green
accounting has no significant effect on firm value. However, sustainability performance
and intellectual capital have a significant influence on firm value.
Keywords: green accounting, sustainability performance, intellectual capital, firm value

Item Type: Tugas Akhir (Skripsi)
Additional Information: Miftakhul Janah (Penulis-142220120) ; Dian Indri Purnamasari (Pembimbing)
Uncontrolled Keywords: green accounting, sustainability performance, intellectual capital, nilai perusahaan
Subjek: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User: A.Md Eko Suprapti
Date Deposited: 15 Sep 2026 02:25
Last Modified: 15 Sep 2026 02:25
URI: http://eprints.upnyk.ac.id/id/eprint/49340

Actions (login required)

View Item View Item