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primary topic: PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN

PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN
type: Thesis
type: Article
abstract: This study aims to analyze the effect of green accounting, corporate social responsibility (CSR), and good corporate governance (GCG) on the financial performance of industrial and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Green accounting is measured using environmental costs, CSR is measured using the Global Reporting Initiative (GRI) disclosure index, while GCG is proxied by the audit committee and board of directors. Financial performance is measured using return on assets (ROA). This study uses a quantitative approach with purposive sampling, resulting in 38 companies as the research sample. The data were analyzed using panel data regression with the Fixed Effect Model (FEM) and the Feasible Generalized Least Squares (FGLS) method. The results show that green accounting and corporate social responsibility (CSR) do not have a significant effect on financial performance. Meanwhile, the audit committee and board of directors have a positive and significant effect on financial performance.
date: 2026-06-02
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Text)
has version: PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Text)
has published: PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Text)
subject: 657.42 Akuntansi

PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Text)
type: Document
has file: 22108040073_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 22108040073_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 22108040073 Varian Naufal Hibatul Haq
type: Person
given name: NIM.: 22108040073
family name: Varian Naufal Hibatul Haq

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primary topic: PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN

657.42 Akuntansi
type: Concept