Analisis Pengaruh Green Accounting, Profitabilitas, Tax Avoidance dan Pandemi Covid-19 Terhadap Nilai Perusahaan Sektor Energi Di Bursa Efek Indonesia

Nainggolan, Nuriafriani Molisabet (2024) Analisis Pengaruh Green Accounting, Profitabilitas, Tax Avoidance dan Pandemi Covid-19 Terhadap Nilai Perusahaan Sektor Energi Di Bursa Efek Indonesia. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Riset ini bertujuan untuk menguji serta menganalisa pengaruh green accounting, profitabilitas, tax avoidance serta pandemi covid-19 terhadap nilai industri bidang energi di Bursa Efek Indonesia tahun 2018 sampai dengan 2022. Jenis riset ini adalah riset kuantitatif. Riset ini menggunakan teknik pengumpulan data dokumentasi diaman peneliti melihat, mempelajari serta mengkaji data sekunder yaitu laporan tahunan industri yang menjadi sample riset ini. Peneliti menggunakan model regresi data panel sebagai teknik analisis data untuk melakukan uji hipotesis dengan alat olah data Eviews 13. Populasi riset ini berjumlah 87 industri. Metode pengambilan sample dengan metode nonprobability sampling dengan pendekatan purposive sampling yakni pemilihan sample dengan kriteria-kriteria yang telah ditentukan, diperoleh sebanyak 35 observasi data. Hasil pengujian pada riset ini menunjukkan bahwasanya secara simultan green accounting, profitabilitas, tax avoidance serta pandemi covid-19 berpengaruh terhadap nilai industri. Secara parsial tax avoidance berpengaruh terhadap nilai industri, sementara green accounting, profitabilitas serta pandemi covid-19 tidak berpengaruh terhadap nilai industri. Kata Kunci: Green Accounting, Profitabilitas, Tax Avoidance, Pandemi Covid-19, Nilai Industri / This research aims to test and analyze the effect of green accounting, profitability, tax avoidance and the covid-19 pandemic on the value of energy sector companies on the Indonesia Stock Exchange from 2018 to 2022. This type of research is quantitative research. This research uses documentation data collection techniques where researchers view, study and review secondary data, namely the annual reports of companies that are the sample of this research. Researchers use the panel data regression model as a data analysis technique to test hypotheses with the Eviews 13 data processing tool. The population of this study amounted to 87 companies. The sampling method with the nonprobability sampling method with a purposive sampling approach, namely the selection of samples with predetermined criteria, obtained as many as 35 data observations. The test results in this research show that simultaneously green accounting, profitability, tax avoidance and the covid-19 pandemic affect firm value. Partially, tax avoidance affects firm value, while green accounting, profitability and the covid-19 pandemic have no effect on firm value. Keywords: Green Accounting, Profitability, Tax Avoidance, Covid-19 Pandemic, Firm Value

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