PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP FIRM VALUE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2020-2024

WULAN, NURHAYATI (2026) PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP FIRM VALUE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2020-2024. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Fenomena meningkatnya perhatian terhadap isu lingkungan mendorong perusahaan untuk mengintegrasikan kinerja lingkungan dan akuntansi manajemen lingkungan dalam strategi bisnis, khususnya pada perusahaan yang tergabung dalam Jakarta Islamic Index (JII). Penelitian ini bertujuan untuk menganalisis pengaruh Environmental Performance dan Environmental Management Accounting terhadap Firm Value pada perusahaan JII periode 2020-2024 dalam perspektif pasar modal syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan data PROPER. Sampel ditentukan dengan teknik purposive sampling dan diperoleh 65 observasi. Analisis data menggunakan regresi data panel dengan pendekatan Random Effect Model melalui aplikasi EViews 12. Hasil penelitian menunjukkan bahwa Environmental Performance berpengaruh negatif dan signifikan terhadap Firm Value, sedangkan Environmental Management Accounting tidak berpengaruh signifikan. Secara simultan, kedua variabel juga tidak berpengaruh signifikan terhadap Firm Value. Dalam perspektif pasar modal syariah, hasil penelitian ini menunjukkan bahwa meskipun secara normatif aspek keberlanjutan seperti Environmental Performance dan Environmental Management Accounting seharusnya menjadi bagian dari pertimbangan investasi yang berlandaskan prinsip etika, keadilan, dan tanggung jawab sosial, namun dalam praktiknya mekanisme pasar belum sepenuhnya merefleksikan nilai-nilai tersebut. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan ilmu keuangan syariah, khususnya dalam memperkuat integrasi antara prinsip keberlanjutan dan perilaku investor di pasar modal Syariah. Kata Kunci: Environmental Performance, Environmental Management Accounting, Firm Value, Jakarta Islamic Index (JII), Bisnis Islam. ABSTRACT The growing attention to environmental issues has prompted companies to integrate environmental performance and Environmental Management Accounting into their business strategies, particularly among companies listed on the Jakarta Islamic Index (JII). This study aims to analyze the impact of Environmental Performance and Environmental Management Accounting on Firm Value among JII companies for the 2020-2024 period from an Islamic capital market perspective. This study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER data. The sample was selected using purposive sampling, yielding 65 observations. Data analysis utilized panel data regression with a Random Effects Model via the EViews 12 software. The results indicate that Environmental Performance has a negative and significant effect on Firm Value, whereas Environmental Management Accounting does not have a significant effect. Simultaneously, both variables also do not have a significant effect on Firm Value. From the perspective of the Islamic capital market, the results of this study indicate that although, in theory, sustainability aspects such as Environmental Performance and Environmental Management Accounting should be part of investment considerations grounded in the principles of ethics, justice, and social responsibility, in practice, market mechanisms have not yet fully reflected these values. This study is expected to contribute to the development of Islamic finance, particularly in strengthening the integration between sustainability principles and investor behavior in the Islamic capital market. Keywords: Environmental Performance, Environmental Management Accounting, Firm Value, Jakarta Islamic Index (JII), Islamic Business.

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