ANALISA PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, RISIKO LITIGASI, DAN FINANCIAL DISTRESS PADA PERUSAHAAN YANG MENERAPKAN GREEN ACCOUNTING (Studi Pada Perusahaan Sektor Energi yang Terdaftar di Indeks Saham Syariah Tahun 2018-2022)

LASTRIYANTI, LASTRIYANTI and Sari, Rela (2024) ANALISA PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, RISIKO LITIGASI, DAN FINANCIAL DISTRESS PADA PERUSAHAAN YANG MENERAPKAN GREEN ACCOUNTING (Studi Pada Perusahaan Sektor Energi yang Terdaftar di Indeks Saham Syariah Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of company size, institutional ownership, litigation risk, and financial distress on green accounting in energy sector companies listed on the Indonesian sharia stock index (ISSI) from 2018 to 2022. The method used in this research is the quantitative. The research population includes energy sector companies listed on the sharia stock index for the 2018-2022 period. The sampling method used a purposive sampling method, so that a sample of 28 companies was obtained. The data analysis technique used is panel data regression using Eviews 12 software. The research results show that company size has a significant positive influence on green accounting. Meanwhile, institutional ownership, litigation risk and financial distress have no effect on green accounting. Key words: green accounting, company size, institutional ownership, litigation risk, and financial distress.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	green accounting, ukuran perusahaan, kepemilikan institusional, risiko litigasi, dan financial distress
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Lastriyanti Lastriyanti
Date Deposited:	28 Jun 2024 02:58
Last Modified:	28 Jun 2024 02:58
URI:	http://repository.unsri.ac.id/id/eprint/148069

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