Siboro, Cristina H. (2026) Analisis Dampak Penerapan Green accounting Terhadap Sustainable development dengan Sustainability reporting Quality sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of Green Accounting implementation on Sustainable Development, with Sustainability Reporting Quality (SRQ) as a moderating variable in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of 37 mining companies. Firm size, profitability, and leverage are included as control variables. Data were analyzed using panel data regression with EViews 13 software. The results indicate that Green Accounting has no significant effect on Sustainable Development, while SRQ significantly affects Sustainable Development. Furthermore, SRQ is proven to moderate the relationship between Green Accounting and Sustainable Development in a negative direction, thereby weakening the relationship. These findings suggest that sustainability reporting quality plays an important role in supporting the achievement of Sustainable Development; however, it has not been able to strengthen the effectiveness of Green Accounting implementation. The findings are expected to provide practical implications for companies and regulators in improving the quality of sustainability reporting and the effectiveness of Green Accounting implementation to support sustainable development.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Cristina H Siboro | ||||||||
| Date Deposited: | 08 Jul 2026 08:02 | ||||||||
| Last Modified: | 08 Jul 2026 08:02 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54862 |
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