Al Amin Nainggolan, Ahmad (2025) Pengaruh Green Accounting Ukuran Perusahaan, Kepemilikan Manajerial, Dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to test and analyze the effect of green accounting variables, company size, managerial ownership and capital structure on company value in property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population in this study was 81 mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research sample was selected using a purposive sampling technique so that 27 companies were obtained that met the research criteria during the 2021-2023 period. Data analysis used multiple linear regression analysis techniques. The test results showed that green accounting and managerial ownership variables significantly affected company value. Company size and capital structure variables did not significantly affect company value. Simultaneously, green accounting, company size, managerial ownership, and capital structure variables significantly affected company value.

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