PENGARUH GREEN COMPETITIVE ADVANTAGE DAN PELAPORAN TERINTEGRASI TERHADAP NILAI PERUSAHAAN

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Suryati Suryati
Etty Murwaningsari

Abstract

Penelitian ini menguji pengaruh green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia periode 2020-2021, serta pengaruh profitabilitas dalam memoderasi hubungan  green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sebanyak 235 sampel dipilih dengan metode purposive sampling, dan dianalisis menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa  green competitive advantage berpengaruh positif yang tidak signifikan terhadap nilai perusahaan, sedangkan pelaporan terintegrasi mempunyai pengaruh negatif terhadap nilai perusahaan. Lebih lanjut, profitabilitas yang diproksikan menggunakan ROA mampu memperkuat pengaruh green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan.

Article Details

How to Cite
Suryati, S., & Murwaningsari, E. (2022). PENGARUH GREEN COMPETITIVE ADVANTAGE DAN PELAPORAN TERINTEGRASI TERHADAP NILAI PERUSAHAAN. Akurasi : Journal of Accounting and Finance Studies, 5(2), 193-208. https://doi.org/10.29303/akurasi.v5i2.237
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References

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