CD Skripsi
Pengaruh Green Accounting, Kinerja Lingkungan, Ukuran Perusahaan Dan Komite Audit Terhadap Kinerja Keuangan (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)
ABSTRACT
This study aims to examine the influence of Green Accounting, Environmental Performance, Firm Size, and Audit Committee on Financial Performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Financial performance is proxied by Return on Assets (ROA). The population of this study consists of all mining companies listed on the IDX. The sampling technique used is purposive sampling, resulting in 21 companies that meet the criteria. The data were analyzed using multiple linear regression with SPSS software. The results of the study show that Environmental Performance and Firm Size have an effect on Financial Performance, while Green Accounting and the Audit Committee have no effect on Financial Performance.
Keywords: Green Accounting, Environmental Performance, Firm Size, Audit Committee, Financial Performance,
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