Image of Peran Good Corporate Governance Dalam Memoderasi Pengaruh Green Accounting Dan Working Capital Turnover Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Terdaftar di BEI yang Mengikuti PROPER Tahun 2017-2021)
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Peran Good Corporate Governance Dalam Memoderasi Pengaruh Green Accounting Dan Working Capital Turnover Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Terdaftar di BEI yang Mengikuti PROPER Tahun 2017-2021)

This study aims to analyze: (1) the effect of environmental performance on company profitability, (2) the effect of carbon emission disclosure on company profitability, (3) the effect of working capital turnover on company profitability, (4) the role of good corporate governance in moderating the effect of environmental performance on company profitability, (5) the role of good corporate governance in moderating the effect of carbon emission disclosure on company profitability, (6) the role of good corporate governance in moderating the effect of working capital turnover on company profitability. The population in this study are companies listed on the IDX that are participating in proper in 2017-2021. This study uses secondary data obtained from annual reports and corporate sustainability reports. The analytical method used is multiple linear regression and the MRA test.
The results of the study show that environmental performance and carbon emission disclosures have an effect on company profitability. Meanwhile, working capital turnover has no effect on company profitability. Good corporate governance is able to moderate the effect of environmental performance on company profitability. However, good corporate governance is able to moderate the effect of carbon emission disclosure on company profitability and working capital turnover on company profitability.
Keywords: Profitability, Environmental Performance, Carbon Emission Disclosure, Working Capital Turnover, Good Corporate Governance

Ketersediaan
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Perpustakaan Universitas Riau 1902113219
1902113219
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902113219
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902113219
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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