PENGARUH KINERJA LINGKUNGAN DAN AKUNTANSI HIJAU TERHADAP KINERJA KEUANGAN MELALUI TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MEDIASI

Annisa Noor Amelia, . (2024) PENGARUH KINERJA LINGKUNGAN DAN AKUNTANSI HIJAU TERHADAP KINERJA KEUANGAN MELALUI TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MEDIASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (260kB)
[img] Text
AWAL.pdf
Download (1MB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (350kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (520kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (370kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (464kB)
[img] Text
BAB 5.pdf
Download (263kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (288kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (118kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (533kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (17MB)
[img] Text
Artikel KI.pdf
Restricted to Repository staff only
Download (432kB)

Abstract

This research aims to determine the effect of environmental performance and green accounting on financial performance with corporate social responsibility as a mediating variable. The population in this study were energy and basic material sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sample was selected using purposive sampling, with the result 91 unbalanced data from 29 companies. Data were obtained from sustainability reports, annual reports, and financial statements accessed through the IDX or company websites. Hypothesis testing in this study using panel data regression analysis with STATA V.17, including descriptive statistical tests, model selection, classical assumption tests, coefficient determination, partial tests, and Sobel test. The results of this research show that environmental performance and green accounting have positive effects on corporate social responsibility. Meanwhile, environmental performance and green accounting have no effect on financial performance, whereas corporate social responsibility has a negative effect on financial performance. However, corporate social responsibility cannot mediate the relationship between environmental performance and green accounting on financial performance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112109] [Pembimbing: Ferry Irawan] [Penguji 1: Munasiron Miftah] [Penguji 2; Ranti Nugraheni]
Uncontrolled Keywords: Environmental Performance, Green Accounting, Corporate Social Responsibility, Financial Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ANNISA NOOR AMELIA
Date Deposited: 11 Feb 2025 07:13
Last Modified: 11 Feb 2025 07:13
URI: http://repository.upnvj.ac.id/id/eprint/34377

Actions (login required)

View Item View Item