Pengaruh green accounting, environmental performance dan corporate social responsibility terhadap financial performance dengan komisaris independen sebagai variabel moderasi
Info Katalog
File Repositori
Subyek : Environmental auditing;Social responsibility of business
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : green accounting; environmental performance; corporate social responsibility; independent commission
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MAK_123012301063_Halaman-Judul.pdf | ||
| 2. | 2026_TS_MAK_123012301063_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MAK_123012301063_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2026_TS_MAK_123012301063_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MAK_123012301063_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2026_TS_MAK_123012301063_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MAK_123012301063_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MAK_123012301063_Bab-1.pdf | ||
| 9. | 2026_TS_MAK_123012301063_Bab-2.pdf |
|
|
| 10. | 2026_TS_MAK_123012301063_Bab-3.pdf |
|
|
| 11. | 2026_TS_MAK_123012301063_Bab-4.pdf |
|
|
| 12. | 2026_TS_MAK_123012301063_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012301063_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MAK_123012301063_Lampiran.pdf |
|
P Penelitian ini bertujuan untuk menguji pengaruh green accounting, environmental performance dan corporate social responsibility terhadap financial performance yang diukur dengan tobin’s q dengan komisaris independen sebagai variable moderasi. green accounting diukur dengan environmental cost ratio, environmental performance diukur dengan peringkat kinerja proper, corporate social responsibility diukur berdasarkan indikator global reporting initiative (gri) dan komisaris independen diukur menggunakan jumlah komisaris independen. penelitian dilakukan pada perusahaan sektor energi yang terdaftar di bursa efek indonesia selama periode tahun 2021-2024. penelitian ini menggunakan data sekunder dengan teknik purposive sampling dan sampel yang memenuhi kriteria adalah sebanyak 148 observasi. metode analisis data yang digunakan adalah analisis regresi data panel menggunakan eviews 12 dan model yang terpilih adalah fixed effect. hasil pengujian hipotesis menunjukkan bahwa green accounting memiliki pengaruh positif dan signifikan terhadap kinerja keuangan, environmental performance dan corporate social responsibility tidak berpengaruh signifikan terhadap kinerja keuangan. hasil uji moderasi komisaris independen tidak dapat memperkuat pengaruh positif green accounting, environmental performance dan corporate social responsibility terhadap kinerja keuangan. firm size, leverage dan firm age sebagai variabel kontrol tidak berpengaruh signifikan terhadap kinerja keuangan. hasil penelitian ini mengindikasikan bahwa, implementasi green accounting yang efektif memungkinkan perusahaan menciptakan efisiensi operasional dan citra positif, sehingga mendukung keberlanjutan kinerja keuangan dalam jangka panjang.
T This study aims to examine the effect of green accounting, environmental performance, and corporate social responsibility on financial performance, as measured by tobin\\\'s q, with independent commissioners as a moderating variable. green accounting is measured by the environmental cost ratio, environmental performance is measured by the proper performance rating, corporate social responsibility is measured by the global reporting initiative (gri) indicators, and independent commissioners are measured by the number of independent commissioners. the study was conducted on energy sector companies listed on the indonesia stock exchange during the 2021-2024 period. this study used secondary data with a purposive sampling technique, and a sample that met the criteria was 148 observations. the data analysis method used was panel data regression analysis using eviews 12 and the selected model was a fixed effect. the results of the hypothesis testing showed that green accounting has a positive and significant effect on financial performance, environmental performance and corporate social responsibility do not significantly influence financial performance. the results of the independent commissioner moderation test cannot strengthen the positive effect of green accounting, environmental performance, and corporate social responsibility on financial performance. firm size, leverage, and firm age, as control variables, do not significantly influence financial performance. the results of this study indicate that effective implementation of green accounting enables companies to create operational efficiency and a positive image, thereby supporting long-term financial performance sustainability.