Trevanti, Gialuna Cheshaa (2023) Pengaruh Penerapan Green Accounting terhadap Sustainable Development dengan Ukuran Perusahaan sebagai Variabel Intervening (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effect of implementing green accounting as measured through environmental performance assessment indicators on sustainable development as measured through the GRI G4 index with firm size as the intervention variable. This research method uses a quantitative approach. The research sample consisted of 8 companies from 93 population of companies in the basic materials sector on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which were determined using a purposive sampling technique. Data analysis techniques were performed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software. This research data is secondary data in the form of annual reports and sustainability reports obtained from the official website of each company. The results of the study found that green accounting has a positive and significant influence on sustainable development and company size. In addition, related to sustainable development it was found that company size did not have a significant effect, both as an independent variable and an intervention variable. Keywords: Green Accounting, Firm Size, Sustainable Development
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Gialuna Cheshaa Trevanti | ||||||||
| Date Deposited: | 05 Jul 2023 07:00 | ||||||||
| Last Modified: | 05 Jul 2023 07:00 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/14991 |
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