Fitriyani, Irla (2025) PENGUNGKAPAN GREEN BANKING DAN UKURAN PERUSAHAANTERHADAP NILAI PERUSAHAAN PADA PERBANKAN BUMN TAHUN 2019 – 2024. Skripsi thesis, STIE Bank BPD Jateng.
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Abstract
Large companies have a complex organizational structure, which results in the difficulty of consistent implementation of green banking practices. Green banking requires a large investment in environmentally friendly technology and changes in company operations, these costs can reduce profits so that they have an impact on reducing company value. This study aims to examine the impact of green banking disclosure and company size on the value of state-owned banking companies listed on the IDX in 2019 - 2024. The number of samples used in this study amounted to 88 in the form of sustainability report reports for 2018 - 2023 and quarterly financial reports for 2019 - June 2024 from 4 BUMN banking companies. The data analysis technique in this study used the SPSS 26 test tool. The results showed that green banking disclosure had a positive and insignificant effect on firm value and firm size had a significant negative effect on firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Perusahaan yang besar memiliki struktur organisasi yang kompleks, yang berakibat sulitnya implementasi konsisten praktik green banking. Green banking membutuhkan investasi yang besar untuk teknologi ramah lingkungan dan perubahan operasional perusahaan, biaya ini dapat mengurangi keuntungan sehingga berdampak pada penurunan nilai perusahaan. Penelitian ini bertujuan untuk menguji dampak dari pengungkapan green banking dan ukuran perusahaan terhadap nilai perusahaan perbankan BUMN yang terdaftar di BEI tahun 2019 – 2024. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 88 berupa laporan sustainability report tahun 2018 – 2023 dan laporan keuangan triwulan tahun 2019 – Juni 2024 dari 4 perusahaan perbankan BUMN. Teknik analisis data dalam penelitian ini menggunakan alat uji SPSS 26. Hasil penelitian menunjukkan bahwa pengungkapan green banking berpengaruh positif tidak signifikan terhadap nilai perusahaan dan ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan. |
| Uncontrolled Keywords: | green banking, ukuran perusahaan, nilai perusahaan |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 19 Sep 2025 02:58 |
| Last Modified: | 19 Sep 2025 02:58 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2514 |
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