CD Skripsi
Pengaruh Implementasi Green Accounting Dan Environmental Disclosure Terhadap Sustainable Development Dengan Corporate Social Responsibility Sebagai Variabel Moderating
ABSTRACT This study aims to examine the effect of green accounting implementation and environmental disclosure on sustainable development with corporate social responsibility as a moderating variable. The population of this study are manufacturing companies in the basic industry and chemical sub-sectors which are listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research sample was selected using purposive sampling method. The data is obtained through data from the official website of the Indonesia Stock Exchange and other related websites as well as by studying literature related to research problems, both printed and electronic media. The data analysis technique used in this research is descriptive statistics and Partial Least Square (PLS). Green accounting implementation has an effect on sustainable development as a whole as evidenced by the value with a p-value of 0,019, which means p-value
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