PENGARUH ESG PERFORMANCE, GREEN ACCOUNTING, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN

Rizki Sahrul Romadon, . (2026) PENGARUH ESG PERFORMANCE, GREEN ACCOUNTING, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs a quantitative approach to empirically examine the influence of ESG Performance, Green Accounting, and Institutional Ownership on corporate financial performance, with Liquidity used as a control variable. The research population consists of companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling, resulting in 62 companies observed over the 2022-2024 period, yielding a total of 186 strongly balanced panel observations. Secondary data were obtained from sustainability reports, annual reports, and audited financial statements. Data were analyzed using panel data regression with STATA 17 at a 5% significance level. The results indicate that ESG Performance has a significant negative effect on financial performance, while Green Accounting shows no significant effect. Furthermore, Institutional Ownership exerts a significant positive influence on financial performance.

Item Type: Thesis (Skripsi)
Additional Information: [Rizki Sahrul Romadon : 2210112015] [Pembimbing : Rahmiyatus Syukra M.Ak] [Ketua Penguji : Husnah Nur Laela Ermaya S.E., M.M, Ak, CA] [Penguji 1 : Murdhaningsih, SE, M.Ak.]
Uncontrolled Keywords: ESG Performance, Green Accounting, Institutional Ownership, Financial Performance, Liquidity
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: RIZKI SAHRUL ROMADON
Date Deposited: 06 Apr 2026 06:40
Last Modified: 06 Apr 2026 06:40
URI: http://repository.upnvj.ac.id/id/eprint/41993

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