Pengaruh Green Accounting, Environmental Performance, Dan Carbon Emission Disclosure Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI Tahun 2019-2023

Wulandari, Natalia Dwi (2025) Pengaruh Green Accounting, Environmental Performance, Dan Carbon Emission Disclosure Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI Tahun 2019-2023. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to test, analyze, find out empirically the influence of green accounting, environmental performance and carbon emission disclosure on profitability with company size as moderation variables in the Energy Sekto company in the IDX knows 2019-2023. This type of research is quantitative research. The population in this study was an energy sector company listed on the IDX to know 2019-2023. Sampling techniques using purposive sampling with a sample of 8 companies with 5 years of observation. The data used in this study are secondary data obtained through the sustainability report and the annual report of the energy sector company. This study uses a panel data regression analysis to determine the relationship between variables and the help of E-VIWES-10 as an analysis tool. The results of this study indicate that Green Accounting and Carbon Emission Disclosure have a positive effect on profitability, while Environmental Performance does not affect profitability, and company size cannot mediate Green Accounting, Environmental Performance, Carbon Emission Disclosure against profitability

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHaryati, TantinaNIDN0701028001tantinah.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Natalia Natalia Wulandari
Date Deposited: 18 Jun 2025 06:55
Last Modified: 18 Jun 2025 06:55
URI: https://repository.upnjatim.ac.id/id/eprint/38331

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