Faza, Arsi Raniah (2026) Pengaruh Kinerja Lingkungan dan Sosial Terhadap Accounting Return dengan Inflasi sebagai Variabel Moderasi pada Perusahaan Sektor Keuangan di Indonesia Periode 2022–2024. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
22013010272-Cover.pdf Download (1MB) |
|
Text (Bab 1)
22013010272-Bab 1.pdf Download (393kB) |
|
Text (Bab 2)
22013010272-Bab 2.pdf Restricted to Repository staff only until 9 July 2029. Download (248kB) |
|
Text (Bab 3)
22013010272-Bab 3.pdf Restricted to Repository staff only until 9 July 2029. Download (230kB) |
|
Text (Bab 4)
22013010272-Bab 4.pdf Restricted to Repository staff only until 9 July 2029. Download (567kB) |
|
Text (Bab 5)
22013010272-Bab 5.pdf Download (148kB) |
|
Text (Daftar Pustaka)
22013010272-Daftar Pustaka.pdf Download (132kB) |
|
Text (Lampiran)
22013010272-Lampiran.pdf Restricted to Repository staff only until 9 July 2029. Download (404kB) |
Abstract
This research aims to examine the influence of environmental performance and social performance on accounting returns with inflation as a moderating variable in financial sector companies in Indonesia for the 2022–2024 period. A quantitative approach is used by utilizing secondary data obtained from the Bloomberg database and the Central Statistics Agency (BPS). The research population consists of financial sector companies registered in the Bloomberg database. The research sample consisted of 27 companies which were determined using the purposive sampling method, resulting in 81 observation units during the 2022–2024 period. Data analysis was carried out using panel data regression and Moderated Regression Analysis (MRA) with the help of EViews 13 software. The research results showed that environmental performance had no effect on accounting returns, while social performance had a positive and significant effect on accounting returns. Other results show that inflation is unable to moderate the influence of environmental performance or social performance on accounting returns.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Faza Arsi Raniah | ||||||||
| Date Deposited: | 09 Jul 2026 04:12 | ||||||||
| Last Modified: | 09 Jul 2026 05:40 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54945 |
Actions (login required)
 |
View Item |