GALFANI, IQWAN (2025) PENGARUH MARKET PERFORMANCE, FIRM PERFORMANCE, DAN CORPORATE GOVERNANCE TERHADAP KOMITMEN GREEN ACCOUNTING (Studi Empiris Pada Perusahaan Sektor Energi & Pertambangan di Bursa Efek Indonesia Periode 2020 - 2024). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to demonstrate and analyze the influence of market performance, firm performance, and corporate governance on green accounting. This research was conducted on 40 energy and mining sector companies listed on the Indonesia Stock Exchange. Data were selected using purposive sampling. Data were obtained through annual reports published by the companies selected as samples through their official websites. The study was conducted from 2020 to 2024. The data analysis technique used was panel data regression analysis through panel data regression effect selection and t-statistical tests. The data estimation process was carried out using the Eviews program. The results of the hypothesis testing successfully proved that corporate governance had a positive and significant effect on green accounting, but market performance and firm performance did not have a positive and significant effect on green accounting in energy and mining sector companies listed on the Indonesia Stock Exchange. Keywords : Market Performance, Firm Performance, Corporate Governance, Green Accounting Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh market performance, firm performance dan corporate governance terhadap green accounting. Riset ini dilakukan pada 40 perusahaan sektor energi dan pertambangan di Bursa Efek Indonesia. Data dipilih dengan menggunakan purposive sampling. Data diperoleh melalui annual report yang di publikasikan perusahaan yang terpilih sebagai sampel melalui website resmi mereka. Penelitian dilakukan dari tahun 2020 – 2024. Teknik analisis data yang digunakan adalah analisis regresi data panel melalui pemilihan efek regresi data panel dan uji t-statistik. Proses estimasi data di laksanakan dengan bantuan program Eviews. Hasil pengujian hipotesis berhasil membuktikan corporate governance berpengaruh positif dan signifikan terhadap green accounting, namun market performance dan firm performance tidak berpengaruh positif dan signifikan terhadap green accounting pada perusahaan sektor energi dan pertambangan di Bursa Efek Indonesia. Kata Kunci : Market Performance, Firm Performance, Corporate Governance, Green Accounting.
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