CD Skripsi
Pengaruh Implementasi Green Accounting Dan Internal Corporate Governance Strenght Terhadap Sustainable Development Dengan Corporate Social Responsibility Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Textile Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2021)
This study aims to examine the effect of implementing internal corporate governance strenght and green accounting on sustainable development with corporate social responsibility as a moderating variable. The population of this study were Study on Textile and Garmen Companies Listed on the (IDX) for the 2019-2021 period. The research sample was selected using purposive sampling method. Data were obtained through data from the official website of the Indonesia Stock Exchange and other related websites and by studying literature related to research issues, both print and electronic media.
The data analysis technique used in this study is descriptive statistics and Partial Least Square (PLS). PLS is a variance-based SEM statistical method designed to solve multiple regression when data problems occur, such as small study sample sizes, missing data and multicollinearity. PLS is an alternative approach that switches from a covariance-based SEM approach to variance (Ghozali and Latan, 2015: 5). Data processing uses Microsoft Excel 2013 and SmartPLS 3.0 software.
The results of the research show that the implementation of internal corporate governance strenght and green accounting influences sustainable development. Likewise, corporate social responsibility is able to moderate the influence between the implementation of internal corporate governance strenght and green accounting on sustainable development.
Keywords: Implementation of internal corporate governance strenght Green Accounting, Sustainable Development and Corporate Social Responsibility
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