PENGARUH PENERAPAN GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PERTUMBUHAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.30595/raar.v4i2.15921Keywords:
Green Accounting, Kinerja Lingkungan, Corporate Social Responsibility, Pertumbuhan Harga Saham.Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan green accounting, kinerja lingkungan, dan corporate social responsibility (CSR) terhadap pertumbuhan harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah deskriptif, dengan menggunakan teknik purposive sampling. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2012-2021. Data yang digunakan adalah data sekunder yaitu dalam bentuk annual report dan sustainability reporting perusahaan. Dan metode analisis yang digunakan adalah analisis linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial penerapan green accounting berpengaruh terhadap pertumbuhan harga saham, kinerja lingkungan berpengaruh terhadap pertumbuhan harga saham, dan corporate social responsibility (CSR) tidak berpengaruh terhadap pertumbuhan harga saham. Dan secara simultan penerapan green accounting, kinerja lingkungan, dan corporate social responsibility (CSR) berpengaruh terhadap pertumbuhan harga saham.
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