Image of pengaruh green accounting, kinerja lingkungan dan corporate social responsibility terhadap kinerja keuangan dengan tata kelola perusahaan sebagai variabel moderasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)
Penanda Bagikan

CD Skripsi

pengaruh green accounting, kinerja lingkungan dan corporate social responsibility terhadap kinerja keuangan dengan tata kelola perusahaan sebagai variabel moderasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)

This study aims to examine the effect of green accounting, environmental performance and CSR on financial performance moderated by corporate governance. Green accounting is measured using a dummy variable, environmental performance measured by PROPER and corporate social responsibility measured by GRI Standard 2021 on financial performance with corporate governance as a moderating variable. This study uses secondary data obtained from financial reports contained in the annual reports of mining companies listed on the Indonesia Stock Exchange (IDX). The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period, totaling 66 companies. The sampling technique in this study used the purposive sampling method. The samples selected in this study were 23 companies. So that it can be used as a sample in this study for 3 years of observation. By using the purposive sampling method, it has 69 observation data (23 companies x 3 years).
The results of multiple regression analysis test show that green accounting does not have a significant and positive effect on financial performance, environmental performance has a significant and positive effect on financial performance, CSR has a significant and positive effect on financial performance, and corporate governance measured by independence successfully moderates the relationship between green accounting, environmental performance and CSR on financial performance. This study supports stakeholder theory and legitimacy theory.
Keywords: Green Accounting, Environmental Performance, Corporate Social Responsibility, Financial Performance, Corporate Governance

Ketersediaan
#
Perpustakaan Universitas Riau 2110247613
2110247613
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2110247613
Penerbit
Pekanbaru : Universitas Riau – PASCA – AKUNTANSI.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2110247613
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar