Skripsi

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN CASH HOLDING TERHADAP NILAI PERUSAHAAN DENGAN BIAYA LINGKUNGAN SEBAGAI VARIABEL MODERASI ” (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Basic Materials)

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Penilaian

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This study aims to analyze and provide empirical evidence on the effect of profitability (PRO), firm size (UP), and cash holding (CH) on firm value (NP) with environmental costs (BL) as a moderating variable. The research population consists of companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) from 2021-2023. A quantitave approach was employed, utilizing secondary data. This study includes 114 observations, obtained through purposive sampling. Data analysis was conducted using multiple linear regression and moderated regression analysis (MRA) with the assistance of IBM SPSS version 26. The results show PRO has a significant and positive effect on NP. Meanwhile, UP and CH do not have a significant effect on NP. Furthermore, BL is proven to moderate the effect of PRO and UP on NP, but it does not moderate the effect of CH on NP. Keyword: Profitability, Firm Size, Cash Holding, Firm Value, Environmental Cost

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001332	T168241	T1682412025	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1682412025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2025

Collation

xx, 78 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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