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)

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.

[img]
Preview
Text (HAL COVER)
01 COVER.pdf

Download (573kB) | Preview
[img] Text (BAB I)
02 BAB 1.pdf
Restricted to Registered users only

Download (213kB)
[img] Text (BAB II)
03 BAB 2.pdf
Restricted to Registered users only

Download (538kB)
[img] Text (BAB III)
04 BAB 3.pdf
Restricted to Registered users only

Download (320kB)
[img] Text (BAB IV)
05 BAB 4.pdf
Restricted to Registered users only

Download (256kB)
[img] Text (BAB V)
06 BAB 5.pdf
Restricted to Registered users only

Download (160kB)
[img] Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (287kB)
[img] Text (LAMPIRAN)
08 LAMPIRAN.pdf
Restricted to Registered users only

Download (189kB)

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.

Item Type: Thesis (S2)
Call Number CD: CD/555. 25 039
NIM/NIDN Creators: 55521120009
Uncontrolled Keywords: Market Performance, Firm Performance, Corporate Governance, Green Accounting.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.8 Marketing, Management of Distribution/Marketing, Manajemen Distribusi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 09 Oct 2025 08:13
Last Modified: 09 Oct 2025 08:13
URI: http://repository.mercubuana.ac.id/id/eprint/98956

Actions (login required)

View Item View Item