PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH DEWAN KOMISARIS

Rafi Tri Pramana, . (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH DEWAN KOMISARIS. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative research aimed at analyzing the influence of Corporate Social Responsibility (CSR) and Green Accounting on financial performance, moderated by the Board of Commissioners. The research population includes non-logistics energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using purposive sampling, 7 non-logistics energy companies were selected as samples based on predefined criteria. Hypothesis testing was conducted using multiple linear regression analysis with STATA version 17. Financial performance was measured using Return on Assets (ROA), CSR was assessed using the GRI Standards 2021, Green Accounting was evaluated using the PROPER rating, and the Board of Commissioners was measured by the number of board members. The results revealed that: (1) corporate social responsibility has a positive influence on financial performance., (2) green accounting does not influence financial performance, (3) the board of commissioners does not moderate the effect of corporate social responsibility on financial performance and (4) the board of commissioners does not moderate the effect of green accounting on financial performance. Keywords: Financial Performance, Corporate Social Responsibility, Green Accounting, Board of Commissioners

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112229] [Pembimbing: Danang Mintoyuwono] [Penguji 1: Ranti Nugraheni] [Penguji 2: Akhmad Saebani]
Uncontrolled Keywords: Financial Performance, Corporate Social Responsibility, Green Accounting, Board of Commissioners.
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: RAFI TRI PRAMANA
Date Deposited: 21 Feb 2025 06:42
Last Modified: 21 Feb 2025 06:42
URI: http://repository.upnvj.ac.id/id/eprint/34307

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