Nitasari, Aulia Wahyu (2025) Pengaruh Penerapan Green Accounting, Kinerja Lingkungan, dan Penghargaan CSR Terhadap Kinerja Keuangan Pada Perusahaan Sektor Energi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to determine the effect of green accounting implementation, environmental performance, and CSR awards on financial performance. This research method uses quantitative methods and uses secondary data obtained from annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was selected using purposive sampling method which resulted in 14 companies with 3 years of research resulting in 42 observations. The results showed that green accounting and environmental performance have no effect on financial performance. Meanwhile, CSR awards have an influence on financial performance. Green accounting, environmental performance, and CSR awards simultaneously affect financial performance. This research is expected that companies can implement green accounting which can improve the company's financial performance in the long term and attract investors who care about environmental and social issues, and improve their reputation in the eyes of stakeholders. Keywords: Green accounting, financial performance, CSR awards, financial performance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Aulia Wahyu Nitasari |
| Date Deposited: | 11 Mar 2025 12:04 |
| Last Modified: | 11 Mar 2025 12:04 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13313 |
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