HANIFA, DELIA (2024) PENGARUH GREEN FINANCE, KINERJA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN DALAM INDEKS SRI-KEHATI TAHUN 2018 - 2022. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine green finance, environmental performance, and corporate social responsibility disclosure on firm value through financial performance within the Sri-Kehati index during the period of 2018-2022. This research comprises a total sample of 7 companies out of 15 listed in the SriKehati index for the 2018-2022 period using purposive sampling technique. The type of data used is secondary data obtained from annual reports and sustainability reports. The research analysis method employs a panel data regression model using E-Views 10 software. The results of this study indicate that green finance has a negative and insignificant effect on financial performance, environmental performance has a positive and significant effect on financial performance, corporate social responsibility disclosure has a negative and significant effect on financial performance, financial performance has a positive and significant effect on firm value, green finance has a negative and insignificant effect on firm value, environmental performance has a positive and significant effect on firm value, corporate social responsibility disclosure has a negative and insignificant effect on firm value, financial performance is not able to mediate negative the effect of green finance on firm value, financial performance can positively mediate the effect of environmental performance on firm value, and corporate social responsibility disclosure does not have a significant effect on firm value through financial performance as a mediating variable. Keywords : Green Finance, Environmental Performance, Corporate Social Responsibility Disclosure, Firm Value, Financial Performance, Sri-Kehati Penelitian ini bertujuan untuk menguji green finance, kinerja lingkungan, dan corporate social responsibility disclosure terhadap nilai perusahaan melalui kinerja keuangan dalam indeks Sri-Kehati selama periode 2018-2022. Penelitian ini memiliki total sampel 7 perusahaan dari 15 perusahaan yang terdaftar dalam indeks Sri-Kehati periode 2018-2022 dengan teknik purpose sampling. Jenis data yang digunakan adalah data sekunder yang didapat dari annual report dan sustainability report. Metode analisis penelitian menggunakan model regresi data panel dengan software E-Views 10. Hasil penelitian ini menunjukkan bahwa Green Finance berpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan, Kinerja Lingkungan berpengaruh positif dan signifikan terhadap Kinerja Keuangan, Corporate Social Responsibility Disclosure berpengaruh negatif dan signifikan terhadap Kinerja Keuangan, Kinerja Keuangan berpengaruh positif signifikan terhadap Nilai Perusahaan, Green Finance berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan, Kinerja Lingkungan berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Corporate Social Responsibility Disclosure berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan, Kinerja Keuangan tidak mampu memediasi pengaruh Green Finance terhadap Nilai Perusahaan secara negatif, Kinerja Keuangan mampu memediasi Kinerja Lingkungan secara positif terhadap Nilai Perusahaan, dan Corporate Social Responsibility Disclosure tidak berpengaruh signifikan terhadap Nilai Perusahaan melalui Kinerja Keuangan sebagai variabel mediasi. Kata Kunci : Green Finance, Kinerja Lingkungan, Corporate Social Responsibility Disclosure, Nilai Perusahaan, Kinerja Keuangan, Sri-Kehati
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