Affro, Salma (2026) Pengaruh Socio-Efficiency, Eco-Efficiency, Green Accounting, dan Corporate Sustainability Management System terhadap Kinerja Keuangan pada Perusahaan Sektor Basic Materials, Industrials, dan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effects of Socio-Efficiency, Eco-Efficiency, Green Accounting, and the Corporate Sustainability Management System (CSMS) on the financial performance of Basic Materials, Industrials, and Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER reports. The sample consisted of 58 companies (174 observations) selected through purposive sampling. Panel data regression analysis was conducted using EViews 12, with total debt, firm size, and inflation included as control variables. The results indicate that Socio-Efficiency and CSMS have a positive and significant effect on financial performance, while Eco-Efficiency and Green Accounting have no significant effect. These findings suggest that financial performance is more strongly influenced by the management of social aspects and an integrated sustainability management system than by the environmental aspects examined in this study.
| 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 and Business > Departement of Accounting | ||||||||
| Depositing User: | Salma Affro | ||||||||
| Date Deposited: | 13 Jul 2026 01:06 | ||||||||
| Last Modified: | 13 Jul 2026 01:25 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55158 |
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