PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP KINERJA KEUANGAN: PERAN MODERASI UKURAN PERUSAHAAN

PUTRI, YUKE MEGA (2026) PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP KINERJA KEUANGAN: PERAN MODERASI UKURAN PERUSAHAAN. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to determine the effect of green accounting and carbon emission disclosure on financial performance. It also aims to test company size as a moderating variable in the effect of green accounting and carbon emission disclosure on financial performance. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study employs a quantitative research design using secondary data obtained from annual reports and sustainability reports. Data analysis was performed using multiple linear regression analysis with IBM SPSS 26 software. The sample consisted of 58 companies. The results indicate that green accounting and carbon emission disclosure have a significant positive effect on financial performance; firm size does not moderate the effect of green accounting, whereas firm size moderates the effect of carbon emission disclosure on financial performance.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Kata Kunci: Green Accounting, Carbon Emission Disclosure, Kinerja Keuangan, Ukuran Perusahaan Keywords: Green Accounting, Carbon Emission Disclosure, Financial Performance, Firm Size
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: PUTRI MEGA YUKE
Date Deposited: 21 Sep 2026 05:28
Last Modified: 21 Sep 2026 05:28
URI: http://eprint.unipma.ac.id/id/eprint/9752

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