Ananda, Taniah Riski (2025) Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sektor Energy Yang Terdaftar Di Bei. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to test and analyze the effect of implementing Green accounting and environmental performance on company value with Profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population in this study was 86 energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research sample was selected using a purposive sampling technique to obtain 34 companies that met the research criteria during the 2020-2022 time period. Data analysis uses moderated regression analysis techniques. The results of this research show that green accounting has an effect on company value, while environmental performance has no effect on company value. Simultaneously green accounting and environmental performance influence company value. The results of this research also show that Profitability is able to strengthen the influence of Green accounting on company value, but Profitability is not able to strengthen the influence of environmental performance on company value.

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