PENGARUH GREEN ACCOUNTING, COMPANY SIZE, DAN LEVERAGE TERHADAP FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Basic Materials Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024)

WULANDARI, LINDA AYU (2026) PENGARUH GREEN ACCOUNTING, COMPANY SIZE, DAN LEVERAGE TERHADAP FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Basic Materials Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyse the influence of Green Accounting, Company Size, and Leverage on Financial Performance with the role of Corporate Social Responsibility moderation. This research method is quantitative with a sampling technique, namely probability sampling (cluster sampling) until 27 companies in the basic material sector on the IDX achieved PROPER in 2019-2024, obtained 162 observation data tested with Moderated Regression Analysis (MRA) and EViews 13 as test tool. The results shows that Green Accounting and Company Size have a significant positive effect on Financial Performance, while Leverage shows no significant influence. CSR weakens the relationship between Green Accounting and Leverage on Financial Performance but does not significantly moderate the influence of Company Size on Financial Performance. These results enrich the understanding of how sustainability initiatives interact with firm characteristics in shaping financial outcomes and practically this study offers insights for managers and investors regarding the strategic importance of integrating sustainability performance and CSR disclosure to strengthen financial outcomes and support long-term business resilience. The theoretical implication highlights the relevance of stakeholder theory and legitimacy perspectives in explaining how environmental performance and CSR disclosure contribute to Financial Performance. Practically, the study provides insights for managers and investors regarding the importance of integrating sustainability performance with strategic planning to improve longterm financial resilience. The novelty of this study lies in the use of CSR based on the GRI Standards 2021 as a moderating variable in examining the influence of Company Size, Green Accounting, and Leverage on Financial Performance in the basic materials sector. Keywords: Green Accounting, Company Size, Leverage, CSR, Financial Performance Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Company Size, dan Leverage terhadap Financial Performance dengan peran moderasi Corporate Social Responsibility. Metode penelitian ini kuantitatif dengan teknik pengambilan sample yaitu probability sampling (cluster sampling) hingga didapatkan 27 perusahaan sektor basic material di BEI yang meraih PROPER tahun 2019-2024, didapatkan 162 data observasi diuji dengan Moderated Regression Analysis (MRA) dan alat uji E-Views 13. Hasil penelitian menunjukkan bahwa green accounting dan company size memiliki efek positif yang signifikan terhadap financial performance, sedangkan leverage tidak menunjukkan pengaruh yang signifikan. CSR melemahkan pengaruh green accounting dan leverage pada financial performance tetapi tidak secara signifikan memoderasi pengaruh ukuran perusahaan terhadap kinerja keuangan. Hasil ini memperkaya pemahaman tentang bagaimana inisiatif keberlanjutan berinteraksi dengan karakteristik perusahaan dalam membentuk hasil keuangan dan secara praktis studi ini menawarkan wawasan bagi manajer dan investor mengenai pentingnya strategis mengintegrasikan kinerja keberlanjutan dan pengungkapan CSR untuk memperkuat hasil keuangan dan mendukung ketahanan bisnis jangka panjang. Implikasi teoritis menyoroti relevansi teori pemangku kepentingan dan perspektif legitimasi dalam menjelaskan bagaimana kinerja lingkungan dan pengungkapan CSR berkontribusi terhadap kinerja keuangan. Secara praktis, studi ini memberikan wawasan bagi manajer dan investor mengenai pentingnya mengintegrasikan kinerja keberlanjutan dengan perencanaan strategis untuk meningkatkan ketahanan keuangan jangka panjang. Kebaruan penelitian ini terletak pada penggunaan CSR berdasarkan Standar GRI 2021 sebagai variabel moderasi dalam mengkaji pengaruh green accounting, company size, dan leverage terhadap financial performance di sektor bahan dasar Kata Kunci: Green Accounting, Company Size, Leverage, CSR, Financial Performance

Item Type: Thesis (S2)
NIM/NIDN Creators: 55524110006
Uncontrolled Keywords: Green Accounting, Company Size, Leverage, CSR, Financial Performance
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.72 Current Assets/Aset Terbaru
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 21 May 2026 08:45
Last Modified: 21 May 2026 08:45
URI: http://repository.mercubuana.ac.id/id/eprint/102199

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