PENGARUH GREEN FINANCIAL MANAGEMENT TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN INDEKS SRI KEHATI PERIODE 2015 – 2019)

Dini Amalia Rizky, NIM.: 17108030029 (2021) PENGARUH GREEN FINANCIAL MANAGEMENT TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN INDEKS SRI KEHATI PERIODE 2015 – 2019). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of implementing green financial management on the company's financial performance moderated by firm size variable. The object of research is a company listed on the Indonesian Biodiversity Sustainable and Responsible Investment Index (SRI-KEHATI) for the 2015-2019 period. The type of data used is panel data and tests performed using linear regression analysis and moderate regression analysis (MRA) methods. The data processing tool used in the study was the Eviews 9 program. The total sample data used were 40 samples. The results of this study indicate that companies that implement green financial management are assessed by corporate social responsibility (CSR) and the value of the Corporate Performance Rating Program (PROPER) has a simultaneous effect on the return on assets (ROA) which h is a proxy for the company's financial performance. the coefficient of determination in the study shows the number 0.4302. while partially CSR has a significant negative effect on ROA, the PROPER value has a positive but not significant effect, and firm size cannot moderate the effect between CSR and PROPER value on ROA.

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