Hidayatulloh, Muhammad Fajar (2025) PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL PEMODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study was conducted with the aim of determining whether the company value variable strengthens the influence of sustainability reports and corporate social responsibility on company performance. The study population was 67 companies listed on the LQ45 Index of the Indonesia Stock Exchange for the period 2019 - 2024. The research sample was taken using a purposive sampling technique and obtained 19 companies while the number of research observations was 95. This research method uses a quantitative approach using Moderated Regression Analysis (MRA) using the assistance of the SPSS version 24 program. The results of this study indicate that: 1) green accounting has an effect on company performance, 2) corporate social responsibility has an effect on company performance, 3) company value has an effect on company performance, 4) company value strengthens the influence of green accounting and corporate social responsibility on company performance, and 5) company value is not always a determining factor in strengthening the influence of CSR on company performance.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Green Accounting, Sustainability Report, Corporate Social Responsibility, Perusahaan Index LQ45, Moderated Regression Analysis (MRA) |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | HIDAYATULL FAJAR MUHAMMAD |
| Date Deposited: | 03 Nov 2025 05:18 |
| Last Modified: | 03 Nov 2025 05:18 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5706 |
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