PENGARUH GREEN ACCOUNTING, GREEN INNOVATION, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

Aulia Alpiani, . (2025) PENGARUH GREEN ACCOUNTING, GREEN INNOVATION, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative research looks into the extent to which green accounting, green innovation, and corporate social responsibility (CSR) influence corporate financial performance, with intellectual capital incorporated as a moderating variable. The study makes use of secondary data from 35 manufacturing firms that were listed between 2022 and 2024 on the Indonesia Stock Exchange, selected through a purposive sampling approach. Panel data regression analysis was conducted using STATA 14. The outcomes show that business financial performance is positively impacted by green accounting, whereas green innovation and CSR do not exhibit a positive impact. Additionally, intellectual capital is not proven to moderate the relationships between green accounting, green innovation, and CSR and corporate financial performance. These outcomes suggest that sustainability-oriented practices within companies have not yet yielded substantial financial implications or have not been fully integrated into corporate operations.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112053] [Pembimbing: Lidya Primta Surbakti] [Ketua Penguji: Munasiron Miftah] [Penguji 1: Rahmiyatus Syukra]
Uncontrolled Keywords: Green Accounting, Green Innovation, Corporate Social Responsibility, Intellectual Capital, Corporate Financial Performance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: AULIA ALPIANI
Date Deposited: 07 Apr 2026 04:29
Last Modified: 07 Apr 2026 04:29
URI: http://repository.upnvj.ac.id/id/eprint/41419

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