Skripsi

PENGARUH CORPORATE SOCIAL RESPONSIBILTY DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024)

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This study aims to examine the effect of Corporate Social Responsibility and Green Accounting on Financial Performance with Managerial Ownership as a moderating variable. The objects of this study were financial sector companies listed on the Indonesia Stock Exchange in 2022-2024. Using a purposive sampling method, the sample size of this study was 23 companies with a total of 69 observations. The independent variables were Corporate Social Responsibility and Green Accounting. Meanwhile, the dependent variable used was Financial Performance with Managerial Ownership as a moderating variable. This study used a quantitative approach with secondary data. This research was tested using moderated regression analysis techniques with SPSS analysis tools. The results showed that Corporate Social Responsibility had no effect on Financial Performance, Green Accounting had a positive effect on Financial Performance. This was then supported by Managerial Ownership being able to strengthen the influence of Corporate Social Responsibility and Green Accounting on Financial Performance.

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Availability

Detail Information

Series Title

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Call Number

T1946792026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

92 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Kinerja keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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