PENGARUH ECO-EFFICIENCY, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2021 -2024)

YOGI, IRWANDA (2026) PENGARUH ECO-EFFICIENCY, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2021 -2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Eco-Efficiency, Islamic Corporate Social Responsibility (ICSR), dan Green Innovation merupakan bentuk tanggung jawab perusahaan terhadap aspek sosial dan lingkungan sekaligus strategi bisnis yang diharapkan mampu meningkatkan nilai perusahaan. Dalam praktiknya, ketiga aspek tersebut sering dipandang sebagai cerminan komitmen keberlanjutan perusahaan yang dapat memengaruhi penilaian pasar. Penelitian ini bertujuan untuk menganalisis pengaruh Eco-Efficiency, Islamic Corporate Social Responsibility, dan Green Innovation terhadap nilai perusahaan. Penelitian ini berlandaskan pada teori sinyal dan syariah interprise theory. Nilai perusahaan diproksikan menggunakan Tobin’s Q, sedangkan variabel independen berupa Eco-Efficiency, Islamic Corporate Social Responsibility, dan Green Innovation. Data penelitian diperoleh dari 8 perusahaan yang terdaftar di ISSI periode 2021–2024 dengan total 32 observasi. Teknik Analisis data yang digunakan dalam penelitian ini adalah regresi data panel dengan menggunakan E-Views 12 sebagai alat analisis. Hasil penelitian menunjukkan bahwa Eco-Efficiency tidak berpengaruh signifikan terhadap nilai perusahaan dengan koefisien 0.150488 dan probabilitas 0,7156, Islamic Corporate Social Responsibility tidak berpengaruh signifikan terhadap nilai perusahaan dengan koefisien -1,259418 dan probabilitas 0,4689, dan Green Innovation tidak berpengaruh signifikan terhadap nilai perusahaan dengan koefisien 0,208740 dan probabilitas 0,7674. Kata kunci: Eco-Efficiency, Islamic Corporate Social Responsibility, Green Innovation, Nilai Perusahaan, Tobin’s Q, ISSI. ABSTRACT Eco-Efficiency, Islamic Corporate Social Responsibility (ICSR), and Green Innovation represent forms of corporate responsibility toward social and environmental aspects as well as business strategies that are expected to enhance firm value. In practice, these three aspects are often viewed as reflections of a company’s sustainability commitment that may influence market assessment. This study aims to analyze the effect of Eco-Efficiency, Islamic Corporate Social Responsibility, and Green Innovation on firm value. This research is grounded in signaling theory and Shariah Enterprise Theory. Firm value is proxied using Tobin’s Q, while the independent variables consist of Eco-Efficiency, Islamic Corporate Social Responsibility, and Green Innovation. The research data were obtained from 8 companies listed on the ISSI for the 2021–2024 period, with a total of 32 observations. The analytical technique employed in this study is panel data regression, using E-Views 12 as the analytical tool. The results indicate that Eco-Efficiency has no significant effect on firm value, with a coefficient of 0.150488 and a probability of 0.7156. Islamic Corporate Social Responsibility also has no significant effect on firm value, with a coefficient of −1.259418 and a probability of 0.4689. Likewise, Green Innovation has no significant effect on firm value, with a coefficient of 0.208740 and a probability of 0.7674. Keywords: Eco-Efficiency, Islamic Corporate Social Responsibility, Green Innovation, Firm Value, Tobin’s Q, ISSI.

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