Penerapan Green accounting dan Business strategy Terhadap Nilai Perusahaan dengan Return Saham Sebagai Variabel Intervening

I Gusti Made Priyambhada Putra; Desak Nyoman Sri  Werastuti; I Made Pradana Adiputra

doi:10.23887/jppsh.v8i3.81795

Authors

I Gusti Made Priyambhada Putra Universitas Pendidikan Ganesha, Singaraja, Indonesia
Desak Nyoman Sri Werastuti Universitas Pendidikan Ganesha, Singaraja, Indonesia
I Made Pradana Adiputra Universitas Pendidikan Ganesha, Singaraja, Indonesia

DOI:

https://doi.org/10.23887/jppsh.v8i3.81795

Keywords:

Green accounting, strategi bisnis, nilai perusahaan , return saham

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya penerapan green accounting dan strategi bisnis dalam meningkatkan nilai perusahaan, terutama di industri yang memiliki dampak lingkungan signifikan seperti industri kimia. Tujuan utama penelitian ini adalah untuk mengidentifikasi pengaruh green accounting dan strategi bisnis terhadap nilai perusahaan dengan return saham sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS) dan dianalisis menggunakan perangkat lunak SmartPLS versi 3. Populasi penelitian ini adalah perusahaan industri kimia yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Data sekunder dikumpulkan dari laporan keuangan dan tahunan perusahaan yang dipublikasikan di www.idx.com. Hasil penelitian menunjukkan bahwa penerapan green accounting dan strategi bisnis berpengaruh positif signifikan terhadap nilai perusahaan, serta return saham secara signifikan memediasi hubungan tersebut. Kesimpulan dari penelitian ini adalah bahwa implementasi green accounting dan strategi bisnis yang tepat dapat meningkatkan nilai perusahaan melalui peningkatan return saham. Implikasi penelitian ini menekankan pentingnya pengelolaan lingkungan dan strategi bisnis yang efektif untuk meningkatkan kinerja dan nilai perusahaan, khususnya di industri kimia.

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