CD Tesis

Pengaruh Green Accounting Dan Competitive Advantage Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Komsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)

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The financial performance of consumer goods manufacturing companies in Indonesia experienced a significant decline in 2021 (bisnisindonesia.com: 2021). This situation is quite worrying because the consumer goods sector contributed 54.42% of national Gross Domestic Product (GDP) in 2021 (databoks, 2022). Financial performance is a benchmark for a company's success, namely reflecting how much the company is able to generate profits from the availability of assets that it can manage, which is then known as the return on asset ratio (ROA).
In stakeholder theory, it is stated that companies have responsibilities to the parties that have an interest in it. The parties that have an interest include owners, shareholders, society, government, employees, consumers and others. Companies are required to be able to fulfill these responsibilities in a balanced manner. For example, to owners and shareholders, the company's responsibility is in the form of profit, to the government in the form of compliance with regulations, to employees in the form of welfare, to consumers in the form of satisfaction, and to society in the form of preserving the environment.
The implementation of green accounting in a company shows how big the company's contribution is in environmental conservation efforts. This will affect the legitimacy of the community towards the company which has an impact on business sustainability. However, in implementing green accounting, companies are faced with a number of costs that can directly reduce the company's profits. Therefore, companies are encouraged to increase competitive advantage in creating better performance amidst competition in similar industries. The implementation of competitive advantage cannot be separated from the support of GCG implementation in a company. If the organizational structure in a company carries out its functions based on GCG principles, especially in crucial functions, the company will strengthen the management process so that optimal competitiveness is created.
This research aims to analyze the effect of green accounting through PROPER environmental performance and environmental management accounting, as well as competitive adventage on financial performance. In addition, to analyze GCG through the audit committee, board of directors and independent commissioners moderate the effect of competitive adventage on financial performance. The study was conducted on consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The number of samples was 29 companies from 40 companies selected through purposive sampling techniques. The data collection technique used was the documentation technique. The data analysis technique used multiple linear regression and moderation test using SPSS 25.
The research results conclude: (1) environmental performance has a positive effect on financial performance; (2) EMA has a negative effect on financial performance; (3) CA has a negative effect on financial performance; (4) the audit committee does not moderate the effect of CA on financial performance; (5) the board of directors moderates the effect of CA on financial performance; (6) independent commissioners moderate the effect of CA on financial performance.
Key Words : Financial Performance, Green Accounting, Competitive Adventage, Good Corporate Governance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110246943

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110246943

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

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