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

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.

	Text (PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN) 22108040073_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf - Published Version Download (10MB)
	Text (PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN) 22108040073_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (16MB) | Request a copy

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.

Share this knowledge with your friends :

Actions (login required)

View Item