FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

PADENG, ELISABETH YANA (2025) FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. [Tugas Akhir/Skripsi]

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Abstract

ABSTRAK Sektor pertambangan di Indonesia memiliki peranan penting dalam perekonomian nasional. Namun sering kali menghadapi tantangan terkait dampak lingkungan. Penelitian ini membahas penerapan Green Accounting dan Corporate Social Responsibility (CSR) sebagai upaya untuk mengurangi dampak dari kegiatan pertambangan. Meskipun kesadaran akan pentingnya praktik keberlanjutan meningkat, banyak perusahaan masih kurang memahami konsep dan manfaat dari Green Accounting. Selain itu, Kinerja keuangan perusahaan juga menjadi hal penting yang mempengaruhi nilai perusahaan. Penelitian ini bertujuan untuk menguji pengaruh Green Accounting, CSR dan kinerja keuangan terhadap nilai perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2021-2023. Dengan memahami hubungan antara faktor-faktor ini diharapkan perusahaan dapat meningkatkan reputasi dan nilai mereka, serta berkontribusi pada keberlanjutan lingkungan dan kesejahteraan masyarakat. Kata Kunci : Green Accounting, Corporate Social Responsibility (CSR), Kinerja Keuangan, dan Nilai Perusahaan ABSTRACT The mining sector in Indonesia has an important role in the national economy. But often faces challenges related to environmental and social impacts. This research discusses the implementation of Green Accounting and Corporate Social Responsibility (CSR) as an effort to reduce the negative impacts of mining activities. Even though awareness of the importance of sustainability practices is increasing. Many companies still lack understanding of the concept and benefits of Green Accounting. Apart from that. The company’s financial performance is also an important factor that influences company value. This research aims to examine the influence of Green Accounting. CSR. And financial performance on the value of mining sector companies listed on the Indonesia Stock Exchange during 2021-2023. By understanding the relationship between these factors. It is hoped that companies can improve their reputation and value. As well as contribute to environmental sustainability and societal welfare. Keywords : Green Accounting, Corporate Social Responsibility (CSR), Financial Performance, and Company Value

Item Type:	Tugas Akhir/Skripsi
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Yana Padeng
Date Deposited:	24 Apr 2025 03:23
Last Modified:	24 Apr 2025 03:23
URI:	http://erepository.uwks.ac.id/id/eprint/20063

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