Sarah Nur Hasanah, - (2023) MODERASI IMPLEMENTASI ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM PENGARUH CORPORATE SUSTAINABILITY TERHADAP NILAI PERUSAHAAN: Studi pada Perusahaan Sektor Non-Keuangan yang terdaftar di Bursa Efek Indonesia Selama Periode 2019-2021. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
This study is based on the importance of firm value increasement for a company and how the presence of sustainability paradigm and environmental awareness in a corporate context may leads to a change in a firm valuation by an investor. Thus, this study aims to examine how the Implementation of Environmental Management Accounting (EMA) moderates the effect of Corporate Sustainability on Firm Value. The method used in this study is a quantitative method with descriptive-verificative approach. The population in this study involved non-financial companies listed on the Indonesian Stock Exchange for the period of 2019-2021. The purposive sampling technique is applied to determine the sample and 49 companies were obtained that meets the criteria, as a result this study has 147 samples. Then secondary data that consists financial statements and sustainability reports are gathered using documentation technique which then analyzed using Panel Data Regression Analysis and Moderated Regression Analysis with the help of EViews 12 and Microsoft Excel 2016 software. All things considered, the analysis results shows that Corporate Sustainability positively influence Firm Value, and the Implementation of EMA able to moderates the said influence or in the other words the implementation of EMA strengthen the positive relationship between Corporate Sustainability and Firm Value.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | ID SINTA Dosen Pembimbing: Aristanti Widyaningsih: 5975674 |
| Uncontrolled Keywords: | Corporate Sustainability, Environmental Management Accounting, EMA, Nilai Perusahaan |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Sarah Nur Hasanah |
| Date Deposited: | 20 Jul 2023 07:43 |
| Last Modified: | 20 Jul 2023 07:43 |
| URI: | http://repository.upi.edu/id/eprint/93636 |
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