Mita, Vina Yulia (2026) Green Innovation Memediasi Pengaruh Good Corporate Governance Dan Greenwashing Terhadap Kinerja Keuangan Pada Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia. Masters thesis, UPN Veteran Jawa Timur.
|
Text (COVER)
24062020011_COVER.pdf Download (2MB) | Preview |
|
|
Text (BAB 1)
24062020011_BAB 1.pdf Download (891kB) | Preview |
|
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (BAB 2)
24062020011_BAB 2.pdf Restricted to Repository staff only until 2 June 2028. Download (1MB) |
|
|
Text (BAB 3)
24062020011_BAB 3.pdf Restricted to Repository staff only until 2 June 2028. Download (1MB) |
|
|
Text (BAB 4)
24062020011_BAB 4.pdf Download (1MB) | Preview |
|
|
Text (BAB 5)
24062020011_BAB 5.pdf Download (665kB) | Preview |
|
|
Text (DAFTAR PUSTAKA)
24062020011_DAFTAR PUSTAKA.pdf Restricted to Repository staff only until 2 June 2028. Download (573kB) |
|
|
Text (LAMPIRAN)
24062020011_LAMPIRAN.pdf Restricted to Repository staff only Download (15MB) |
Abstract
This study aims to analyze the influence of GCG (Good Corporate Governance) and greenwashing on financial performance with green innovation as a mediating variable in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the period 2020-2024. In addition, this study shows a difference with previous studies that only examined the partial relationship between GCG, greenwashing, green innovation, and financial performance separately, so there has been no study that integrates these four variables in one structural model with simultaneous mediation mechanisms. This research was conducted in the consumer non-cyclicals sector because it experienced profitability and efficiency pressures reflected in fluctuations in financial performance ratios. Another phenomenon also strengthens the existence of GCG problems which is reflected in the low compliance of some issuers with the principle of information disclosure, which increases information asymmetry and the risk of agency problems. In addition, the issue of greenwashing also arises when companies submit sustainability claims that are not fully followed by improvements in operational and environmental practices, thus potentially lowering investor confidence. This study uses a quantitative method with a research population of 102, and 22 companies that can meet the research criteria. Meanwhile, this study uses the purposive sampling method, resulting in a sample of 110 observations. Hypothesis testing using SmartPLS 3.0 software. The results of the study show that GCG contributes optimally to green innovation and financial performance, but greenwashing tends to contribute to weakening green innovation. In addition, greenwashing also has a strong contribution to financial performance, while green innovation is not able to make an optimal contribution to financial performance. This is strengthened by green innovation that is unable to mediate the influence of GCG and greenwashing on optimal financial performance. Keywords : Green Innovation, Good Corporate Governance, Greenwashing, and Financial Performance
| Item Type: | Thesis (Masters) | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||||||
| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
||||||||||||
| Divisions: | Faculty of Economic and Business > Magister Accounting | ||||||||||||
| Depositing User: | Vina Vina Yulia Mita Vina Yulia | ||||||||||||
| Date Deposited: | 02 Jun 2026 07:36 | ||||||||||||
| Last Modified: | 02 Jun 2026 07:58 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53463 |
Actions (login required)
 |
View Item |