KUSNADI, RENISYA and Soediro, Achmad (2025) PENGARUH STRUKTUR MODAL, GREEN ACCOUNTING, DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PERIODE 2019-2023). Undergraduate thesis, Sriwijaya University.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Struktur Modal, Green Accounting, dan Islamic Corporate Governance terhadap Kinerja Keuangan dengan Corporate Social Responsibility Disclosure sebagai variabel moderasi. Objek penelitian ini adalah perusahaan sektor energi yang terdaftar di ISSI tahun 2019-2023. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 19 perusahaan dengan total 95 observasi. Variabel independen adalah Struktur Modal, Green Accounting, dan Islamic Corporate Governance. Sedangkan, variabel dependen yang digunakan adalah Kinerja Keuangan dengan Corporate Social Responsibility Disclosure sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data berupa data sekunder. Pengujian penelitian ini menggunakan teknik analisis regresi berganda dan moderated regression analysis dengan alat analisis SPSS. Hasil penelitian menunjukkan bahwa Struktur Modal, Green Accounting, dan Islamic Corporate Governance berpengaruh terhadap Kinerja Keuangan. Kemudian didukung dengan Corporate Social Responsibility Disclosure mampu mendukung pengaruh Struktur Modal, Green Accounting, dan Islamic Corporate Governance terhadap Kinerja Keuangan.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Struktur Modal, Green Accounting, Islamic Corporate Governance, Corporate Social Responsibility Disclosure. |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Renisya Kusnadi |
Date Deposited: | 14 Jan 2025 08:04 |
Last Modified: | 14 Jan 2025 08:04 |
URI: | http://repository.unsri.ac.id/id/eprint/164660 |
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