KUSUMAWARDHINI, KINTAN PUTRI (2022) PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL DAN FIRM SIZE TERHADAP FINANCIAL PERFORMANCE DENGAN FIRM GROWTH SEBAGAI VARIABEL MODERASI (Studi empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2018-2020). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study examines the “Effect of Green Accounting, Intellectual Capital and Firm Size on Financial Performance with Firm Growth as Moderating Variable”. The population used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) and publish annual reports and sustainability reports for the 2018-2020 period. The sample used in this study were 49 of 153 companies that met the criteria. Sampling was carried out by using purposive sampling method. Analysis of the data used in this study using multiple linear regression analysis with the Eviews 9 application tools. The results of this study indicate that the green accounting variable as measured by the GRI standard, intellectual capital as measured by VAICTM and firm size as measured by the natural logarithm of total assets has an effect negative on financial performance. The moderating variable, namely firm growth as measured by sales growth, weakens the relationship between green accounting and firm size on financial performance. However, firm growth can strengthen the relationship between intellectual capital and financial performance. Keywords: Green Accounting, Intellectual Capital, Firm Size, Financial Performance, Firm Growth. ABSTRAK Penelitian ini bertujuan untuk menguji Pengaruh Green Accounting, Intellectual Capital dan Firm Size terhadap Financial Perrformance dengan Firm Growth sebagai Variabel Moderasi. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) serta menerbitkan laporan tahunan dan laporan keberlanjutan periode 2018- 2020. Sampel yang digunakan dalam penelitian ini sebanyak 49 dari 153 perusahaan yang memenuhi kriteria. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan alat aplikasi Eviews 9. Hasil penelitian ini menunjukkan bahwa variabel green accounting yang diukur dengan GRI standard, intellectual capital yang diukur dengan VAICTM dan firm size yang diukur dengan logaritma natural dari total aset berpengaruh negatif terhadap financial performance. Adapun variabel moderasi yaitu firm growth yang diukur dengan sales growth memperlemah hubungan antara green accounting dan firm size terhadap financial performance. Namun firm growth dapat memperkuat hubungan antara intellectual capital dengan financial performance. Kata Kunci: Akuntansi Lingkungan, Modal Kecerdasan, Ukuran Perusahaan, Kinerja Keuangan, Pertumbuhan Perusahaan.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 22 012 |
| NIM/NIDN Creators: | 43218210004 |
| Uncontrolled Keywords: | Kata Kunci: Akuntansi Lingkungan, Modal Kecerdasan, Ukuran Perusahaan, Kinerja Keuangan, Pertumbuhan Perusahaan. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 330.1-330.9 Standard Subdivisions of Economics/Subdivisi Standar Dari Ilmu Ekonomi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 06 Oct 2022 04:55 |
| Last Modified: | 06 Oct 2022 04:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/69999 |
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