PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE

Fahmi Lesmana Hadi Putra, . (2025) PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effects of Green Accounting, Intellectual Capital, and Corporate Social Responsibility (CSR) on Financial Performance in energy sector companies in Indonesia during the 2022–2024 period using a quantitative approach. The research uses 162 unbalanced panel data samples selected through purposive sampling. A random effect model was applied using multiple linear regression with the help of STATA 17. The findings show that green accounting influences financial performance, although environmental cost components are not yet a primary consideration for investors. Intellectual capital has a positive effect, indicating that the management of intangible assets such as knowledge and human resources contributes to improved financial performance. Conversely, corporate social responsibility has no impact on financial performance. Despite disclosures following guidelines such as the GRI index, CSR has not directly driven company efficiency or profitability.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112118] [Pembimbing: Masripah] [Penguji 1: Ferry Irawan] [Penguji 2: Munasiron Miftah]
Uncontrolled Keywords: Green Accounting, Intellectual Capital, Corporate Social Responsibility, Financial Performance, ROA
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FAHMI LESMANA HADI PUTRA
Date Deposited: 11 Aug 2025 07:14
Last Modified: 11 Aug 2025 07:14
URI: http://repository.upnvj.ac.id/id/eprint/37581

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