PENGARUH GREEN ACCOUNTING DAN GREEN STRATEGY TERHADAP FINANCIAL PERFORMANCE DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2020-2024)

Aprilia, Hesti (2026) PENGARUH GREEN ACCOUNTING DAN GREEN STRATEGY TERHADAP FINANCIAL PERFORMANCE DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2020-2024). S1 thesis, Universitas PGRI Madiuan.

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Abstract

This study aims to analyze the influence of green accounting and green strategy on financial performance, using sustainability reports as a moderating variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed, utilizing secondary data obtained from annual reports, financial statements, and sustainability reports. Purposive sampling was used, resulting in a sample of 62 companies and a total of 310 observations. Data analysis was performed using Moderated Regression Analysis (MRA) and IBM SPSS Statistics 26. The results indicate that green accounting has a positive effect on financial performance. Green strategy also has a positive effect on financial performance. However, sustainability reports were not found to moderate the influence of green accounting on financial performance, nor were they found to moderate the influence of green strategy on financial performance.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Green Accounting, Green Strategy, Financial Performance, Sustainability Report.
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: HESTI APRILIA HESTI
Date Deposited: 06 Oct 2026 04:47
Last Modified: 06 Oct 2026 04:47
URI: http://eprint.unipma.ac.id/id/eprint/9896

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