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PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN GREEN INNOVATION TERHADAP SUSTAINABILITY REPORT DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN SAHAM SEKTOR ENERGI: Studi Kasus pada Perusahaan Sektor Energi di Bei Periode 2019 - 2023
ABSTRAK “PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN GREEN INNOVATION TERHADAP SUSTAINABILITY REPORT DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN SAHAM SEKTOR ENERGI” (Studi Kasus Pada Perusahaan Sektor Energi di BEI Periode 2019- 2023) Oleh: Sherla Winanda Putri 2217002 Dosen Pembimbing: Dr. Toni Heryana, S.Pd, MM.,CRA,CRP Dr. Rozmita Dewi Yuniarti Rozali, S.Pd., M.Si., CSRS., CSP., ChFl. Penelitian ini bertujuan untuk menganalisis pengaruh Environmental Management Accounting (EMA) dan Green Innovation terhadap Sustainability Report (SR) serta dampaknya terhadap nilai perusahaan saham sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Pendekatan kuantitatif digunakan dengan metode analisis jalur (path analysis). Data dikumpulkan melalui laporan tahunan dan laporan keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa Enviromental Management Accounting dan Green Innovation berpengaruh positif terhadap Sustainability Report. Selanjutnya, Sustainability Report memiliki pengaruh positif terhadap nilai perusahaan. Selain itu, Sustainability Report memediasi secara signifikan hubungan antara Enviromental Management Accounting dan Green Innovation terhadap nilai perusahaan. Temuan ini memberikan implikasi penting bagi perusahaan sektor energi untuk meningkatkan praktik keberlanjutan melalui penguatan sistem Enviromental Management Accounting dan Green Innovation guna meningkatkan nilai perusahaan dan daya tarik investor. Kata Kunci: Environmental Management Accounting, Green Innovation, Sustainability Report, Nilai Perusahaan, Sektor Energi ABSTRACT “THE INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND GREEN INNOVATION ON SUSTAINABILITY REPORT AND ITS IMPACT ON FIRM VALUE IN THE ENERGY SECTOR” "(Case Study of Energy Sector Companies on the IDX, 2019–2023)" By: Sherla Winanda Putri 2217002 Supervisor: Dr. Toni Heryana, S.Pd, MM.,CRA,CRP Dr. Rozmita Dewi Yuniarti Rozali, S.Pd., M.Si., CSRS., CSP., ChFl. This study aims to analyze the influence of Environmental Management Accounting (EMA) and Green Innovation on the Sustainability Report (SR) and its impact on the firm value of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was used through the path analysis method. Data were collected from the companies’ annual reports and sustainability reports. The results indicate that Environmental Management Accounting and Green Innovation have a positive influence on the Sustainability Report. Furthermore, the Sustainability Report has a positive influence on firm value. In addition, the Sustainability Report significantly mediates the relationship between Environmental Management Accounting and Green Innovation on firm value. These findings have important implications for energy sector companies to improve sustainability practices by strengthening Environmental Management Accounting systems and Green Innovation to increase firm value and investor appeal. Keywords: Environmental Management Accounting, Green Innovation, Sustainability Report, Firm Value, Energy Sector
KODEPRODI62103#Magister Ilmu Akuntansi_S2, Universitas Pendidikan Indonesia
PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN GREEN INNOVATION TERHADAP SUSTAINABILITY REPORT DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN SAHAM SEKTOR ENERGI: Studi Kasus pada Perusahaan Sektor Energi di Bei Periode 2019 - 2023 (Text)
HTML Summary of #145261 PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN GREEN INNOVATION TERHADAP SUSTAINABILITY REPORT DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN SAHAM SEKTOR ENERGI: Studi Kasus pada Perusahaan Sektor Energi di Bei Periode 2019 - 2023
HD Industries. Land use. Labor
HF5601 Accounting
HG Finance