Khoirunnisa, Khoirunnisa (2026) Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan melalui Kinerja Operasional pada Perusahaan Pertambangan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to examine the effect of green accounting and environmental performance on financial performance, with operational performance as a mediating variable, in mining companies listed on the Indonesia Stock Exchange during 2022–2024. This study uses a quantitative method with purposive sampling and obtained 147 company data. The data were analyzed using multiple linear regression and the Sobel test. The results show that green accounting does not have a significant effect on financial performance, while environmental performance also does not have a significant effect on financial performance. Green accounting has apositive and significant effect on operational performance, while environmental performance does not have a significant effect on operational performance. Operational performance has a positive and significant effect on financial performance. The Sobel test results show that operational performance mediates the effect of green accounting on financial performance, but does not mediate the effect of environmental performance on 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: | KHOIRUNNISA KHOIRUNNISA |
| Date Deposited: | 28 Sep 2026 02:05 |
| Last Modified: | 28 Sep 2026 02:05 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14452 |
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