Nur 'Aisah, Siti (2024) PENGARUH PENERAPAN GREEN ACCOUNTING, CAPITAL STRUCTURE, DAN FIRM SIZE TERHADAP PROFITABILITAS DENGAN DEWAN DIREKSI SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2022. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aimed to provide empirical evidence of the effect of the application of green accounting, capital structure and firm size towards profitability with the board of directors as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2022 period as many as 86 companies. The number of samples in this study was 19 samples determined using the purposive sampling method. The research method applied in this study was the quantitative approach. The analysis techniques used were multiple linear regression analysis and Moderated Regression Analysis (MRA) and the tools used are SPSS 24. The results of the study indicate: green accounting has a positive and significant effect towards company profitability, capital structure has a negative and significant effect towards company profitability, firm size has a negative and significant effect towards company profitability, the board of directors is unable to moderate green accounting towards company profitability, the board of directors is unable to moderate capital structure on company profitability and the board of directors is unable to moderate firm size towards company profitability. Keywords: Green Accounting, Capital Structure, Firm Size, Profitability, Board of Directors.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Green Accounting, Capital Structure, Firm Size, Profitability, Board of Directors. |
| Subjects: | A Social Sciences > HC Economic History and Conditions A Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | 'AISAH NUR SITI |
| Date Deposited: | 07 Oct 2024 05:01 |
| Last Modified: | 07 Oct 2024 05:01 |
| URI: | http://eprint.unipma.ac.id/id/eprint/2239 |
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