CD Tesis

Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Pengungkapan Green Accounting,Terhadap Return Saham Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)

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SUMMARY
This study aims to determine and analyze the effect of profitability, company size, and green accounting disclosure on stock return with the audit committee as a moderation variable . Data analysis of this study was conducted using SPSS 25 and Warp PLS 7.0.
The sample in this study are mining companies listed on the Indonesia Stock Exchange in 2019-2021 by purposive sampling using certain criteria, where the research sample is 120 companies. Data analysis techniques using SEM-PLS and MRA analysis.
The results of this study indicate that the green accounting disclosure variable has no effect on stock returns, while the profitability and company size variables have a significant positive effect on stock returns. The audit committee is able to moderate the effect of green accounting disclosure on stock returns, while the audit committee was not able to moderate the profitability and size of the company on stock returns.


Key words: Profitability, Company Size, Green Accounting Disclosure, Stock return, Audit Committee.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110246869

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110246869

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

Lampiran Berkas

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