PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024)

Labibah, Syifa Muthia (2026) PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024). Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

This study aims to examine the influence of environmental performance, environmental costs, profitability, and leverage on firm value. The inconsistency of previous research findings regarding the influence of financial and non-financial factors on firm value, as well as the phenomenon of companies with high environmental performance and profitability yet unable to increase their value, prompted researchers to conduct further research on the factors influencing firm value. The population in this study were mining and manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The sampling technique used purposive sampling, resulting in a sample of 20 companies with a total of 80 observations. The analytical method used was multiple linear regression with the assistance of SPSS version 25. The results of the study show that environmental performance does not affect company value, environmental costs do not affect company value, profitability does not affect company value, while leverage has a negative effect on company value.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	Firm Value, Environmental Performance, Environmental Cost, Profitability, Leverage
Subjects:	Accounting > Corporation Reports (Laporan Perusahaan) Accounting > Bidang Akuntansi Khusus (Specialized Accounting) > Social Accounting (Akuntansi Sosial / Akuntansi Pertanggungjawaban Sosial) Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Syifa Muthia Labibah
Date Deposited:	02 Sep 2026 10:02
Last Modified:	02 Sep 2026 10:02
URI:	https://repository.bakrie.ac.id/id/eprint/14172

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