PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CSR DENGAN GREEN ACCOUNTING SEBAGAI VARIABEL MODERASI (STUDI KASUS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA TAHUN 2020-2022)

Putriningtyas, Adika Fajar (2024) PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CSR DENGAN GREEN ACCOUNTING SEBAGAI VARIABEL MODERASI (STUDI KASUS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA TAHUN 2020-2022). S1 thesis, Universitas PGRI Madiun.

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Abstract

This research aims to determine the effect of profitability and company size on CSR disclosure with green accounting as a moderating variable. The research object was carried out at manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The population of this research is basic industrial and chemical companies, totaling 73 companies. The number of samples in this research is 55 companies. Using multiple regression analysis test tools. The research results show that profitability has no effect on CSR disclosure. Company size influences CSR engagement. Green accounting cannot moderate profitability and company size on CSR disclosure. Keywords: Profitability, Company Size, CSR Disclosure, Green Accounting

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Profitability, Company Size, CSR Disclosure, Green Accounting
Subjects: A Social Sciences > HD Industries. Land use. Labor
A Social Sciences > HG Finance
A Social Sciences > HN Social history and conditions. Social problems. Social reform
Z Bibliography. Library Science. Information Resources > Z719 Libraries (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: PUTRININGT FAJAR ADIKA
Date Deposited: 02 Oct 2024 02:53
Last Modified: 02 Oct 2024 02:53
URI: http://eprint.unipma.ac.id/id/eprint/1899

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