PERAN MODERASI KOMITE AUDIT PADA PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP FIRM PERFORMANCE (Studi pada Perusahaan Real Estate di Indonesia Periode Tahun 2017-2023)

Cahyani, Fhirda Andhin (2024) PERAN MODERASI KOMITE AUDIT PADA PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP FIRM PERFORMANCE (Studi pada Perusahaan Real Estate di Indonesia Periode Tahun 2017-2023). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to empirically examine the moderating role of the audit committee on the effect of green accounting and Corporate social responsibility(CSR) on firm performance. The research method used is quantitative with secondary data collection techniques using purposive sampling on the company's annual and financial reports. The results showed that green accounting affects firm performance. CSR has no effect on firm performance. The audit committee cannot moderate green accounting and CSR on firm performance. Keywords: Firm performance, Green accounting, Corporate social responsibility, Audit Committee Penelitian ini bertujuan untuk menguji secara empiris peran moderasi kommite audit pada pengaruh green accounting dan Corporate social responsibility (CSR)terhadap firm performance. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data sekunder menggunakan purposive sampling pada laporan tahunan dan keuangan perusahaan. Hasil penelitian menunjukkan green accounting berpengaruh terhadap firm performance. CSR tidak berpengaruh terhadap firm performance. Komite audit tidak dapat memoderasi green accounting dan CSR terhadap firm performance. Kata Kunci: Firm performance, Green accounting, CSR, Komite Audit

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Firm performance, Green accounting, Corporate social responsibility, Audit Committee
Subjects:	A Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	CAHYANI ANDHIN FHIRDA
Date Deposited:	14 Oct 2024 07:41
Last Modified:	14 Oct 2024 07:41
URI:	http://eprint.unipma.ac.id/id/eprint/2521

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