Rohma, Evi Zahrotur (2026) Peran Moderasi Corporate Governance Dalam Pengaruh Green Strategy dan Quality Assurance Report Terhadap Kinerja Keuangan. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study was conducted to determine whether corporate governance strengthens or weakens the influence of green strategy and quality assurance reports on financial performance, focusing on basic materials companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using quantitative methods, this study involved 87 companies purposively selected from a total population of 96 basic materials companies on the IDX, resulting in 348 observations over four years. Data analysis was conducted through multiple linear regression and Moderated Regression Analysis (MRA) using IBM SPSS Statistics version 26. The research findings revealed four main findings. First, green strategy has a negative and significant impact on financial performance. Second, quality assurance reports also show a negative and significant impact on financial performance. Third, corporate governance acts as a moderating variable, strengthening the relationship between green strategy and financial performance. Fourth, conversely, corporate governance actually weakens the influence of quality assurance reports on financial performance. Therefore, it can be concluded that corporate governance is a determining factor influencing the extent to which a company's sustainability practices are able to create added value, particularly for companies in Indonesia's basic materials sector.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Green Strategy, Quality Assurance Report, Kinerja Keuangan, Corporate Governance, Perusahaan, Tobins Q, Basic Materials, BEI |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ROHMA ZAHROTUR EVI |
| Date Deposited: | 16 Oct 2026 03:22 |
| Last Modified: | 16 Oct 2026 03:22 |
| URI: | http://eprint.unipma.ac.id/id/eprint/10201 |
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