Arum, Dewi Mustika (2021) PENGARUH GREEN ACCOUNTING DAN PUBLIKASI CSR TERHADAP KINERJA KEUANGAN DAN DAMPAKNYA PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini menguji pengaruh green accounting dan publikasi CSR terhadap kinerja keuangan dan dampaknya pada pengungkapan CSR dengan variabel kontrol yaitu leverage, ukuran perusahaan dan kepemilikan saham publik. Peneliti menggunakan data sekunder berupa laporan tahunan perusahaan manufaktur dari web BEI yang konsisten mengikuti PROPER periode 2017-2019. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh serta hubungan antar variabel penelitian. Hasil dari penelitian ini adalah green accounting tidak berpengaruh terhadap kinerja keuangan, publikasi CSR berpengaruh positif terhadap kinerja keuangan, dan kinerja keuangan berpengaruh positif terhadap pengungkapan CSR. Pada variabel kontrol persamaan I, leverage berpengaruh negatif terhadap kinerja keuangan dan ukuran perusahaan berpengaruh positif terhadap kinerja keuangan, tetapi kepemilikan saham publik tidak berpengaruh terhadap kinerja keungan. Sedangkan persamaan II, leverage tidak berpengaruh terhadap pengungkapan CSR, ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR dan kepemilikan saham publik berpengaruh negatif terhadap Pengungkapan CSR. This study examines the effect of green accounting and CSR publications on financial performance and its impact on disclosure CSR with control variables, namely leverage, company size and public share ownership. Researchers used secondary data in the form of annual reports of manufacturing companies from the IDX website that consistently followed PROPER for the 2017-2019 period. The sampling technique used was purposive sampling. This study uses multiple linear regression analysis to examine the influence and relationship between research variables. The results of this study are that green accounting has no effect on financial performance, CSR publications have a positive effect on financial performance, and financial performance has a positive effect on CSR disclosure. In the control variable equation I, leverage has a negative effect on financial performance and company size has a positive effect on financial performance, but public share ownership has no effect on financial performance. While equation II, leverage has no effect on CSR disclosure, company size has a positive effect on CSR disclosure and public share ownership has a negative effect on CSR disclosure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2274 NIM.17.05.52.0242 |
| Uncontrolled Keywords: | Green accounting, Publikasi CSR, Kinerja Keuangan, Pengungkapan Corporate Social Responsibility, Leverage, Ukuran Perusahaan dan Kepemilikan Saham Publik. |
| Subjects: | H Social Sciences > HG Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 02 Jun 2021 01:58 |
| Last Modified: | 02 Jun 2021 01:58 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7728 |
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