PENGARUH GREEN INNOVATION DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

DESITASARI, MELYANA (2026) PENGARUH GREEN INNOVATION DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of green innovation and intellectual capital on a company’s financial performance, with audit quality as a moderating variable. The study was conducted on companies in the non-cyclical consumer sector that published annual reports, sustainability reports, and financial statements on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employs a quantitative approach, with data analyzed using SPSS 25. The sample was selected using purposive sampling. The study included 63 companies. Multiple linear regression analysis and Moderated Regression Analysis (MRA) were used. The results show that green innovation has a positive effect on financial performance, while intellectual capital has a negative effect on financial performance. Audit quality does not moderate the effect of green innovation on financial performance, but it does moderate the negative effect of intellectual capital on financial performance.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Green Innovation, Intellectual Capital, Financial Performance green innovation, intellectual capital, kinerja keuangan
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MELYANA DESITASARI MELYANA
Date Deposited: 18 Sep 2026 06:57
Last Modified: 18 Sep 2026 06:57
URI: http://eprint.unipma.ac.id/id/eprint/9776

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