PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

NUGROHO, YUSUF PURWO (2025) PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Green Accounting, Corporate Social Responsibility, and Profitability on Firm Value. The object of this research is manufacturing companies in the Food and Beverage Sub-Sector in 2021-2023. In this study, 39 businesses served as company samples. The technique employed in this investigation was purposive sampling. The amount of observation data is 117 data. Multiple linear regression analysis approaches are used in this study to determine the effect of each independent variable on the dependent variable. The secondary data that was used came from annual reports. The results show that corporate social responsibility and profitability have an impact on business value, but green accounting has no effect. Keywords: Green Accounting, Corporate Social Responsibility, Profitability, and Firm Value. Tujuan dari penelitian ini untuk menguji pengaruh Green Accounting, Corporate Social Responsibility, dan Profitabilitas terhadap Nilai Perusahaan. Objek penelitian ini adalah perusahaan manufaktur Sektor Food and Beverage tahun 2021-2023. Dalam penelitian ini, 39 perusahaan digunakan sebagai sampel perusahaan. Teknik yang digunakan dalam penelitian ini adalah purposive sampling. Jumlah data observasi sebanyak 117 data. Pendekatan analisis regresi linier berganda digunakan dalam penelitian ini untuk mengetahui pengaruh masingmasing variabel independen terhadap variabel dependen. Data sekunder yang digunakan berasal dari laporan tahunan. Analisis penelitian ini menggunakan software statistik SPSS versi 22. Hasil penelitian menunjukkan bahwa tanggung jawab sosial perusahaan dan profitabilitas berdampak pada nilai bisnis, tetapi akuntansi hijau tidak berpengaruh. Kata Kunci : Green Accounting, Corporate Social Responsibility, Profitabilitas, dan Nilai Perusahaan

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 159
NIM/NIDN Creators:	43221010131
Uncontrolled Keywords:	Green Accounting, Corporate Social Responsibility, Profitabilitas, dan Nilai Perusahaan
Subjects:	100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 153 Conscious Mental Process and Intelligence/Intelegensia, Kecerdasan Proses Intelektual dan Mental > 153.4 Thought, Thinking, Reasoning, Intuition, Value, Judgment/Pemikiran, Pertimbangan, Penalaran, Intuisi, Nilai, Pendapat > 153.45 Value/Nilai 300 Social Science/Ilmu-ilmu Sosial > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi) > 381 Commerce, Trade/Perdagangan > 381.1 Retail Trade/Perdagangan Ritail, Pasar 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	06 Aug 2025 08:27
Last Modified:	06 Aug 2025 08:27
URI:	http://repository.mercubuana.ac.id/id/eprint/96621

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