PENGARUH GREEN FINANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PADA LQ45 DI BURSA EFEK INDONESIA

Sastika Rahmanisa, Dewi (2023) PENGARUH GREEN FINANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PADA LQ45 DI BURSA EFEK INDONESIA. Other thesis, STIE Bank BPD Jateng.

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Abstract

The objective of this study is to identify and analyze the impact of green finance and corporate social responsibility disclosure on company value through financial performance as an intervening variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used is secondary data obtained from the Indonesian Stock Exchange website and the company’s official website. The study uses Structural Equation Model-Partial Least Squares (SEM-PLS) analysis using SmartPLS version 4.0. These findings indicate that green finance has a positive and insignificant effect on financial performance. Corporate social responsibility disclosure has a negative and insignificant effect on financial performance. Green finance and corporate social responsibility disclosure has a positive and insignificant effect on firm value, while financial performance influences firm value significantly. In this study it is known that financial performance as an intervening variabel has not been able to mediate the relationship between green finance and corporate social responsibility disclosure on firm value.

Item Type:	Thesis (Other)
Additional Information:	Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis dampak green finance dan corporate social responsibility disclosure terhadap nilai perusahaan melalui kinerja keuangan sebagai variabel intervening pada perusahaan LQ45 yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2017-2021. Data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia dan situs resmi perusahaan. Penelitian ini menggunakan analisis Structural Equation Model-Partial Least Square (SEM-PLS) dengan menggunakan bantuan SmartPLS versi 4.0. Dari temuan ini memperlihatkan bahwa green finance berpengaruh positif dan tidak signifikan terhadap kinerja keuangan. Corporate social responsibility disclosure berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan. Green finance dan corporate social responsibility disclosure berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, sedangkan kinerja keuangan mempengaruhi nilai perusahaan secara signifikan. Dalam penelitian ini diketahui bahwa kinerja keuangan sebagai variabel intervening belum mampu memediasi hubungan green finance dan corporate social responsibility disclosure terhadap nilai perusahaan.
Uncontrolled Keywords:	Green Finance, Corporate Social Responsibility Disclosure, Company Value, Financial Performance
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	04 Jul 2023 01:58
Last Modified:	04 Jul 2023 01:58
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1035

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