Ramadhany, Aisyah Amalya (2026) Pengaruh Green Accounting terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Sektor Energi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the effect of green accounting on financial performance and to examine the role of Good Corporate Governance (GCG) as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. In this study, GCG is proxied by independent commissioners, institutional ownership, and audit committees, while financial performance is measured using Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 209 observations. Green accounting is measured using a disclosure index consisting of five environmental indicators, while hypothesis testing is conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that green accounting has a positive effect on financial performance. This indicates that a higher level of green accounting disclosure is associated with better financial performance, as reflected by ROA. Furthermore, independent commissioners are not proven to moderate the effect of green accounting on financial performance. Institutional ownership is proven to moderate and strengthen the effect of green accounting on financial performance. Meanwhile, the audit committee is not proven to moderate the effect of green accounting on financial performance. These findings indicate that corporate governance mechanisms play different roles in the relationship between green accounting practices and the financial performance of energy sector companies.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | AISYAH AMALYA RAMADHANY |
| Date Deposited: | 30 Sep 2026 16:54 |
| Last Modified: | 30 Sep 2026 16:54 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14499 |
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