Kusuma, Titis Widya (2026) Pengaruh Green Accounting Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Carbon Emission Disclosure Sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to test and analyze the impact of green accounting and Corporate Social Responsibility (CSR) on financial performance, as well as the role of Carbon Emission Disclosure (CED) in moderating this relationship in energy sector companies listed on the Indonesia Stock Exchange during 2020-2024. Green accounting and CSR are forms of corporate accountability for the economic, social, and environmental impacts of their operational activities. CED is used as a moderating variable because it reflects the company’s level of transparency in disclosing the carbon emissions it produces. This study uses a quantitative approach with secondary data. Financial performance is measured using Return on Assets (ROA) as a proxy for profitability. The research sample was chosen using purposive sampling, resulting in 44 energy sector companies with 220 research data points over the observation period. The analysis methods used are panel data regression and Moderated Regression Analysis (MRA) with the help of EViews 12 software. The research results show that green accounting doesn’t affect financial performance. CSR also doesn’t impact financial performance. CED is proven to moderate the effect of green accounting on financial performance, but CED can't moderate the relationship between CSR and financial performance.
| 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: | Titis Widya Kusuma | ||||||||
| Date Deposited: | 02 Sep 2026 08:06 | ||||||||
| Last Modified: | 02 Sep 2026 08:26 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59745 |
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