ANALISIS PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Michele Tri Ananda Br Ginting Suka, . (2026) ANALISIS PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of green accounting and corporate social responsibility on financial performance, with corporate governance as a moderating variable. This study used a purposive sampling technique, resulting in a sample size of 280. Data were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The analysis technique used in this study was multiple linear regression analysis with STATA v.12. The research findings indicate that green accounting green accounting has no effect, while corporate social responsibility has a significant effect on financial performance. Corporate governance, as a moderating variable, has not demonstrated its ability to strengthen the relationship between green accounting and corporate social responsibility on financial performance. Keyword : Financial Performance, Green Accounting, Corporate Social Responsibility, Corporate Governance

Item Type: Thesis (Skripsi)
Additional Information: [No Panggil: 2210112004] [Pembimbing; Amdi Very Dharma] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Ayunita Ajengtyas]
Uncontrolled Keywords: Financial Performance, Green Accounting, Corporate Social Responsibility, Corporate Governance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MICHELE TRI ANANDA BR GINTING SUKA
Date Deposited: 27 Mar 2026 03:56
Last Modified: 27 Mar 2026 03:56
URI: http://repository.upnvj.ac.id/id/eprint/41899

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