PENGARUH GREEN INNOVATION DAN ENVIRONMENTAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Sektor Energi Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2020-2024)

AINUN, BASITA (2025) PENGARUH GREEN INNOVATION DAN ENVIRONMENTAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Sektor Energi Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2020-2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Nilai perusahaan mencerminkan kinerja, daya saing, dan prospek perusahaan di mata investor. Green innovation dan environmental responsibility menjadi isu penting khususnya di sektor energi. Perusahaan kini dituntut tidak hanya mengejar profit, tetapi juga menunjukkan komitmen terhadap kelestarian lingkungan melalui inovasi berkelanjutan dan tanggung jawab lingkungan. Penelitian ini bertujuan untuk menganalisis pengaruh green innovation dan environmental responsibility terhadap nilai perusahaan. Nilai perusahaan diukur menggunakan rasio Tobin’s Q pada perusahaan energi yang terdaftar di ISSI selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data sekunder berupa laporan tahunan (annual report) dan laporan keberlanjutan (sustainability report) yang diperoleh melalui website resmi www.idx.co.id dan website resmi perusahaan. Populasi penelitian terdiri dari 70 perusahaan sektor energi, dengan metode purposive sampling diperoleh 10 perusahaan sebagai sampel dan total 50 data observasi. Teknik pengumpulan data dilakukan melalui studi pustaka, sedangkan metode analisis yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis dengan bantuan software Eviews 10. Hasil uji hipotesis menunjukkan bahwa secara simultan green innovation dan environmental responsibility tidak berpengaruh signifikan terhadap nilai perusahaan, dilihat dari hasil (F-hitung 2,725620 < F-tabel 3,195056; sig. 0,075865 > 0,05). Namun, secara parsial green innovation berpengaruh positif dan signifikan terhadap nilai perusahaan, dilihat dari hasil (t-hitung 2,279639 > t-tabel 2,011740; sig. 0,0272 < 0,05; coef. 0,827494), sedangkan environmental responsibility tidak berpengaruh signifikan, dilihat dari hasil (t-hitung -1,381195 < t-tabel 2,011740; sig. 0,1738 > 0,05). ABSTRACT Company value reflects the company's performance, competitiveness, and prospects in the eyes of investors. Green innovation and environmental responsibility are important issues, especially in the energy sector. Companies are now required not only to pursue profits but also to demonstrate their commitment to environmental sustainability through sustainable innovation and environmental responsibility. This study aims to analyze the influence of green innovation and environmental responsibility on company value. Company value is measured using Tobin's Q ratio for energy companies listed on the ISSI during the period 2020–2024. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability reports obtained from the official website www.idx.co.id and the companies' official websites. The research population consists of 70 energy sector companies, with 10 companies selected as samples through purposive sampling, resulting in a total of 50 observations. Data collection was conducted through literature review, while the analysis methods used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the assistance of Eviews 10 software. The hypothesis testing results indicate that, simultaneously, green innovation and environmental responsibility do not significantly influence company value, as evidenced by the results (F-calculated 2.725620 < F-table 3.195056; sig. 0.075865 > 0.05). However, green innovation has a positive and significant effect on company value when considered partially, as indicated by the results (t-calculated 2.279639 > t-table 2.011740; sig. 0.0272 < 0.05; coef. 0.827494), while environmental responsibility does not have a significant effect, as seen from the results (t-calculated -1.381195 < t-table 2.011740; sig. 0.1738 > 0.05).

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