PENGARUH GREEN ACCOUNTING, HUMAN CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN

Sa'diyah, Wilma Halimatul (2024) PENGARUH GREEN ACCOUNTING, HUMAN CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN. S1 thesis, Universitas PGRI Madiun.

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Abstract

ABSTRACT Wilma Halimatul Sa'diyah. 2024. The Influence of Green Accounting, Human Capital, and Corporate Social Responsibility (CSR) on Financial Performance. Thesis. Accounting Study Program. Faculty of Economics and Business. PGRI Madiun University. Supervisor (I) Dr. Anny Widiasmara, S.E., M.Si., CSRS (II) Richo Diana Aviyanti, S.E., M.Ak. The Effect of Green Accounting, Human Capital, and Corporate Social Responsibility (CSR) towards Financial Performance. Financial Performance is an analysis conducted to see the extent to which a company has implemented using financial implementation rules. This study aimed to test the effect of green accounting, human capital, and corporate social responsibility towards financial performance. The population used was 271 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022 period. Based on the purposive sampling technique, a sample of 91 companies was obtained which met the research criteria, so during the 4 years of observation, the total data used was 364 data and after being outliers became 250 normal data used for research. The research data was obtained through the official website of the Indonesia Stock Exchange via www.idx.co.id and the official website of the related company. This research was a type of quantitative descriptive. The data analysis technique used was multiple linear regression analysis with the help of IBM SPSS version 24. The results obtained in this study are that green accounting has a negative effect towards financial performance, human capital has a positive effect towards financial performance, corporate social responsibility has a negative effect towards financial performance. Keywords: Green Accounting, Human Capital, Corporate Social Responsibility.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Keywords: Green Accounting, Human Capital, Corporate Social Responsibility.
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis
Depositing User:	SA'DIYAH HALIMATUL WILMA
Date Deposited:	04 Oct 2024 08:08
Last Modified:	04 Oct 2024 08:08
URI:	http://eprint.unipma.ac.id/id/eprint/2133

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