| dc.description.abstract | Nowdays, social and environmental problems are increasing in line with the increasing number of new companies development. Today, the community is also aware with the importance of protecting the environment. This study aims to determine and analyze the effect of Green Accounting, share ownership, CSR publications on firm value with financial performance as an intervening variable. The population in this study were all companies in manufacturing of various industrial sectors, business services in the infrastructure, utilities, transportation and mining sectors which were listed on the Indonesia Stock Exchange during 2015-2017. The number of samples in the study were 19 companies using the purposive sampling method. The data obtained in this study are secondary data from the Indonesia Stock Exchange in the form of Annual Report and financial reports and data from the company's official website. The data analysis in this study are Normality test, Multicollinearity test, Heterokedasticity test, Autocorrelation test, multiple linear regression test, Path Analysis, coefficient of determination test (Adjusted R2), F test and t test.
The results of this study are Green Accounting, share ownership, CSR publications do not have effect on financial performance. Green Accounting, share ownership, CSR publications and financial performance do not affect the firm value. Financial performance is able to be an intervening variable between Green Accounting and firm value. Financial performance fails to be an intervening variable between share ownership on firm value and CSR publications on firm value. | en_US |
