Fendya, Icha Wine (2025) PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Pertambangan yang terdaftar di BEI tahun 2019-2024). S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to examine the effect of Green Accounting and Corporate Social Responsibility on financial performance and examine the moderating role of institutional ownership in this relationship. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2024 period. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports listed on the IDX. This study used a purposive sampling method to select 32 companies over a six-year period, resulting in a final sample of 192 data samples for analysis. The data were analyzed using multiple linear regression and moderated regression analysis (MRA), analyzed using IBM SPSS Statistical 25. The results showed that Green Accounting and Corporate Social Responsibility had a positive and significant effect on financial performance. Meanwhile, institutional ownership did not moderate the relationship between Green Accounting and Corporate Social Responsibility and financial performance
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Green Accounting, Corporate Social Responsibility, Financial Performance, Institutional Ownership. |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | FENDYA WINE ICHA |
| Date Deposited: | 29 Sep 2025 07:41 |
| Last Modified: | 29 Sep 2025 07:41 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5083 |
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