Saenggo, Alexandra Theresia Pureheart (2024) Kontribusi Penerapan Green Accounting dan Pengungkapan Sustainability Reporting serta Environmental Investment Pada Financial Performance Perusahaan Penghasil Limbah B3 Di Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of green accounting, disclosure of sustainability reporting, and environmental investment on company financial performance. This study uses a quantitative approach with a population of companies in the energy and healthcare sectors listed on the Indonesia Stock Exchange (IDX) during 2021-2022. The analysis technique used is multiple linear regression analysis with the SPSS software version 26. The sample of this study consisted of 64 energy and healthcare companies that met specific criteria, using purposive sampling techniques so that the total sample analyzed was 128 samples. The results showed that sustainability reporting and environmental investment affect the company's financial performance, while green accounting does not affect the company's financial performance. The implication of this study shows the importance of companies in improving the company image, which will indirectly impact improving the company's financial performance through environmental investment, sustainability reporting, and green accounting
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Ms. Alexandra Theresia Pureheart Saenggo | ||||||||
| Date Deposited: | 04 Jun 2024 04:02 | ||||||||
| Last Modified: | 04 Jun 2024 04:02 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/24024 |
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