eprintid: 76622
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/66/22
datestamp: 2026-06-10 04:07:41
lastmod: 2026-06-10 04:07:41
status_changed: 2026-06-10 04:07:41
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Varian Naufal Hibatul Haq, NIM.: 22108040073
title: PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Green Accounting, Corporate Social Responsibility, Good Corporate Governance, Kinerja Keuangan, ROA
note: Dinik Fitri Rahajeng Pangestuti, SE., M.AK.
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
date_type: published
pages: 160
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Varian Naufal Hibatul Haq, NIM.: 22108040073  (2026) PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/76622/1/22108040073_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/76622/2/22108040073_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf