Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Dengan Good Governance Sebagai Variabel Moderasi

Fadhlurrahman, Helmi Attariq and , Prof. Dr. Zulfikar, M.Si, S.E. (2024) Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Dengan Good Governance Sebagai Variabel Moderasi. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aims to determine the effect of Green Accounting, Environmental Performance with Good Corporate Governance as measured by the Board of Directors and Audit Committee on Profitability. The research method used is a quantitative method. The population used in this research is Manufacturing Sector Companies Listed on the Indonesian Stock Exchange in 2020-2022. The sampling technique used in this research is purposive sampling consisting of 135 Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022. The results of this research indicate that Green accounting has no effect on profitability. that Environmental Performance Influences Profitability. Good corporate governance as measured by the number of board of directors does not strengthen the relationship between green accounting and profitability. Good corporate governance as measured by the number of audit committees does not strengthen the relationship between green accounting and profitability. Good corporate governance as measured by the number of board of directors does not strengthen the relationship between environmental performance and profitability. Good corporate governance as measured by the number of audit committees does not strengthen the relationship between environmental performance and profitability.

Item Type: Thesis (Skripsi)
Additional Information: Terbit di Jurnal Edonomika
Uncontrolled Keywords: Green accounting, Kinerja Lingkungan, Profitabilitas, Good Corporate Governance, Dewan Direksi dan Komite Audit
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Unnamed user with username b200200581
Date Deposited: 22 Oct 2024 02:21
Last Modified: 22 Oct 2024 02:21
URI: http://eprints.ums.ac.id/id/eprint/128343

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