PENGARUH GREEN ACCOUNTING DAN CORPORATE SUSTAINABILITY PERFORMANCE TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL MODERASI

Putri Yasmin E Eberthon Bonda, . (2024) PENGARUH GREEN ACCOUNTING DAN CORPORATE SUSTAINABILITY PERFORMANCE TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is quantitative research which aims to determine the influence of green accounting and corporate sustainability performance on financial performance. The dependent variable for financial performance uses a proxy based on market conditions or Tobin's Q. Apart from that, there is also a moderating variable of family ownership and two control variables, namely leverage and firm size. The type of research data is secondary data originating from annual reports and sustainability reports of non-financial sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population used was 796 non-financial companies, so the total sample obtained using the purposive sampling method was 117 samples. Panel data regression is used as an analysis method with the help of a data processing tool, namely STATA 17. To test the hypothesis, use Multiple Linear Regression Analysis, direct model and model with moderation, and a significance level of 5% (0.05). The results showed that one of the four research hypotheses was accepted. The two independent variables, namely green accounting (X1) and corporate sustainability performance (X2) do not have a significant effect on financial performance. On the other hand, the interaction of the moderating variable family ownership succeeded in strengthening the relationship of one of the independent variables, namely green accounting, to financial performance. However, this does not happen with the corporate sustainability performance variable. Family ownership as a moderating variable does not succeed in strengthening the relationship between corporate sustainability performance and financial performance.

Item Type: Thesis (Skripsi)
Additional Information: No Panggil: 2010112033 Pembimbing: Lidya Primta Surbakti Penguji 1: Akhmad Saebani Penguji 2: Rahmasari Fahria
Uncontrolled Keywords: Green Accounting, Corporate Sustainability Performance, Financial Performance, Family Ownership, Leverage, Firm Size
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Putri Yasmin E Eberthon Bonda
Date Deposited: 21 Mar 2024 01:51
Last Modified: 21 Mar 2024 01:51
URI: http://repository.upnvj.ac.id/id/eprint/28867

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