PENGARUH GREEN ACCOUNTING, GREEN INNOVATION, DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Food & Beverage Terdaftar Di BEI 2021-2023)

HERLAMBANG, MUHAMMAD RAFI (2025) PENGARUH GREEN ACCOUNTING, GREEN INNOVATION, DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Food & Beverage Terdaftar Di BEI 2021-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to find out how Green Accounting, Green Innovation, and Financial Distress affect Firm Value. Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021- 2023 are the research subjects of this study. In this study, 44 companies were taken as samples, and observations lasted for three years, making a total of 132 sample data. Purposive sampling is a sampling technique used. Secondary data used in this study was obtained from the company's website and the Indonesia Stock Exchange (IDX). Descriptive statistical tests, classical assumption tests, model fit tests, and hypothesis tests were carried out on the data using IBM SPSS 25. The results show that Green Accounting has no significant effect on Firm Value, Green Innovation has a negative effect on Firm Value, and Financial Distress has a positive effect on Firm Value. Keywords: Green Accounting, Innovation, Financial Distress, Firm Value Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Green Accounting, Green Innovation, dan Financial Distress terhadap Nilai Perusahaan. Perusahaan manufaktur Food and Beverage yang terdaftar di Bursa Efek (BEI) Indonesia pada tahun 2021-2023 adalah subjek penelitian dari penelitian ini. Dalam penelitian ini, 44 perusahaan diambil sebagai sampel, dan pengamatan berlangsung selama tiga tahun, sehingga total 132 data sampel. Purposive sampling adalah teknik pengambilan sampel yang digunakan. Data sekunder yang digunakan dalam penelitian ini diperoleh dari situs web perusahaan dan Bursa Efek Indonesia (BEI). Uji statistik deskriptif, uji asumsi klasik, uji kesesuaian model, dan uji hipotesis dilakukan pada data dengan menggunakan IBM SPSS 25. Hasil penelitian menunjukkan bahwa Green Accounting tidak berpengaruh signifikan terhadap Nilai Perusahaan, Green Innovation berpengaruh negatif terhadap Nilai Perusahaan, dan Financial Distress berpengaruh positif terhadap Nilai Perusahaan. Kata Kunci: Green Accounting, Green Innovation, Financial Distress, Nilai Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 247
NIM/NIDN Creators: 43221010129
Uncontrolled Keywords: Green Accounting, Green Innovation, Financial Distress, Nilai Perusahaan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 333 Economic of Land and Energy/Ekonomi Tanah dan Energi Ekonomis > 333.7 Natural Resources and Energy, Environment/Sumber Daya Alam dan Energi, Lingkungan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 17 Oct 2025 07:10
Last Modified: 17 Oct 2025 07:10
URI: http://repository.mercubuana.ac.id/id/eprint/99409

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