PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI “STUDI EMPIRIS PERUSAHAAN SEKTOR INDUSTRIALS YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PADA TAHUN 2018-2024”

PRATAMA, ADHE YUDHA and Soediro, Achmad (2025) PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI “STUDI EMPIRIS PERUSAHAAN SEKTOR INDUSTRIALS YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PADA TAHUN 2018-2024”. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), and Green Accounting (GA) on financial performance, with firm size as a moderating variable. The object of this research is industrial sector companies listed on the Indonesia Sharia Stock Index (ISSI) during the 2018–2024 period. The study is motivated by the growing importance of applying Islamic-based governance, Islamic social responsibility, and integrated environmental reporting in enhancing financial efficiency and sustainability. A quantitative approach is employed using secondary data derived from annual and sustainability reports. The data analysis technique used includes multiple linear regression and moderated regression analysis. The results show that ICG, ICSR, and GA individually influence financial performance. Moreover, firm size moderates the relationship between ICSR and GA with financial performance but does not moderate the effect of ICG. This research contributes theoretically to the development of Islamic accounting literature and provides practical benefits for company management in integrating sustainability principles and Sharia values to improve financial performance. Keywords: Islamic Corporate Governance, Islamic Corporate Social Responsibility, Green Accounting, Firm Size, Financial Performance, Indonesia Sharia Stock Index.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Islamic Corporate Governance, Islamic Corporate Social Responsibility, Green Accounting, Ukuran Perusahaan, Kinerja Keuangan, Indeks Saham Syariah Indonesia.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adhe Yudha Pratama
Date Deposited:	08 Sep 2025 08:33
Last Modified:	08 Sep 2025 08:33
URI:	http://repository.unsri.ac.id/id/eprint/183662

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