Pengaruh green accounting pada pertumbuhan harga saham dengan profitabilitas sebagai variabel kontrol (studi pada perusahaan industri dasar dan kimia pada pra dan masa pandemi Covid-19)

MAHARANI HERWIN, DESTY (2023) Pengaruh green accounting pada pertumbuhan harga saham dengan profitabilitas sebagai variabel kontrol (studi pada perusahaan industri dasar dan kimia pada pra dan masa pandemi Covid-19). S1 thesis, Universitas Ahmad Dahlan.

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Abstract

This study aims to determine the effect of green accounting on stock price
growth controlled by profitability. This study uses a sample of basic industrial and
chemical sector companies for the 2019 and 2021 periods. This study focuses on
comparisons between before the Covid-19 pandemic and during the Covid-19
pandemic. In this study using purposive sampling method so that 37 samples of
basic industrial and chemical companies were obtained. The dependent variable in
this study is stock price measured by abnormal return, while the independent
variable in this study is green accounting measured by the PROPER rating issued
by the Ministry of Environment, the control variable in this study is profitability
measured by ROA. The results of this study show that green accounting does not
have a significant influence on stock price growth, both before the Covid-19
pandemic and the Covid-19 pandemic.

Item Type:	Thesis (S1)
Keyword:	Green accounting, stocks, profitability
Subjects:	H Social Sciences > HA Statistics H Social Sciences > HC Economic History and Conditions
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	userperpus2 userperpus2
Date Deposited:	12 Oct 2024 06:02
Last Modified:	12 Oct 2024 06:02
URI:	http://eprints.uad.ac.id/id/eprint/76334

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