Arini, Wirna Sofi (2024) Pengaruh Good Corporate Governance, Kinerja Lingkungan, Profitabilitas Terhadap Environmental Disclosure Dan Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2018-2022. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of good corporate governance, environmental performance, profitability on environmental disclosure and financial performance with company size as a moderation variable in mining companies listed on the IDX in 2018-2022. This research was conducted in mining companies due to the lack of environmental disclosure, the emergence of many cases of waste pollution due to the company's operational activities, and the achievement of the company's financial performance which tends to decline in recent years. This study uses a quantitative method. The research population is 103 mining companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses the purposive sampling method, samples obtained from 60 companies. Hypothesis testing using Smart PLS 3.0 software. The results of this study show that good corporate governance, environmental performance, and profitability do not contribute to environmental disclosure. In addition, good corporate governance, environmental performance does not have an impact on financial performance while profitability has a role in financial performance. The size of the company does not have a role in moderating the relationship between good corporate governance, environmental performance, and profitability to environmental disclosure. Meanwhile, company size has a contribution in moderating the relationship between environmental performance and financial performance, while company size has no impact on moderating the relationship between good corporate governance and profitability on financial performance. Keywords : Good Corporate Governance, Environmental Performance, Profitability, Company Size, Environmental Disclosure, Financial Performance
| 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: | Wirna Sofi Arini | ||||||||
| Date Deposited: | 02 Jul 2024 02:32 | ||||||||
| Last Modified: | 02 Jul 2024 02:32 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/25391 |
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