Sholeha, Nur (2025) Pengaruh Leverage, Profitabilitas Dan Green Accounting Terhadap Nilai Perusahaan Pada Perusahaan Sub-sektor Minyak, Gas Dan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the influence of Leverage, Profitability, and Green Accounting on Firm Value in the oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange from 2021-2023. This research is a quantitative descriptive study. The population of the study consists of 68 companies in the oil, gas, and coal sub-sector listed on the Indonesia Stock Exchange from 2021-2023. The sample was taken using purposive sampling techniques. The sample obtained consists of 22 companies over 3 years, resulting in a total of 66 companies. Data analysis was conducted using multiple linear regression analysis with SPSS version 25. The results of the study indicate that leverage has no effect on firm value, profitability has a positive and significant effect on firm value, green accounting has no effect on firm value and simultaneously leverage, profitability, and green accounting have an effect on firm value.

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