PENGARUH PENGUNGKAPAN ENVIROMENTAL, SOCIAL, GOVERNANCE (ESG), GREEN INVESTMENT DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN DENGAN INTERNAL CONTROL DISCLOSURE SEBAGAI VARIABEL MODERASI

HERNANDI, MARSHANDA YOVIANITA SUKMA (2025) PENGARUH PENGUNGKAPAN ENVIROMENTAL, SOCIAL, GOVERNANCE (ESG), GREEN INVESTMENT DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN DENGAN INTERNAL CONTROL DISCLOSURE SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to determine the effect of ESG disclosure, green investment, and audit quality on financial performance, with internal control disclosure as a moderating variable. This study was conducted using secondary data in the form of annual reports, sustainability reports, and financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This quantitative study used multiple linear regression analysis and moderated regression analysis (MRA). The sample used was 85 company reports collected using a purposive sampling method. The results show that ESG disclosure and green investment have a positive effect on financial performance, but audit quality has no effect. Internal control disclosure can moderate the effect of ESG disclosure and green investment on financial performance, but internal control disclosure cannot moderate the effect of audit quality on financial performance.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: ESG Disclosure; Green Investment; Audit Quality; Financial Performance; Internal Control Disclosure
Subjects: A Social Sciences > HC Economic History and Conditions
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SUKMA YOVIANITA MARSHANDA
Date Deposited: 02 Oct 2025 04:31
Last Modified: 02 Oct 2025 04:31
URI: http://eprint.unipma.ac.id/id/eprint/5090

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