CD Skripsi
Peran Good Corporate Governance Dalam Memoderasi Pengaruh Green Accounting Dan Perputaran Total Aset Terhadap Profitabilitas Perusahaan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)
ABSTRACT
This study aims to analyze: (1) the effect of green accounting on company profitability, (2) the effect of total asset turnover on company profitability, (3) the role of good corporate governance in moderating the effect of green accounting on company profitability, and (4) the role of good corporate governance in moderating the effect of total asset turnover on company profitability. The population of this research is a manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. In this study, the sample obtained was 30 companies which were obtained using purposive sampling method. This study uses secondary data obtained from financial reports and annual reports of manufacturing companies listed on the Indoonesia Stock Exchange during 2017- 2021. The results show that the tcount value on green accounting was 4.623 > ttable was 1.97646 and significance value of 0.000 < 0.05 proved that green accounting had an effect on company profitability, the tcount value on total asset turnover was
3.241 > ttable 1.97646 and a significance value of 0.001 < 0.05 proves that total asset turnover affects company profitability, good corporate governance cannot moderate the effect of green accounting on company profitability but good gorporate governance can moderate the effect of total asset turnover on company profitability
Keywords: Green Accounting, Total Asset Turnover, Good Corporate Governance, Profitability
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