Nuriyah, Putri Dwi Shinta (2025) PENGARUH CORPORATE SOCIAL RESPOSIBILITY, GREEEN ACCOUNTING, ENVIRONMENTAL PERFOMANCE, GREEN INNOVATION DAN CARBO EMISSIONS DISCLOSURE TERHADAP KINERJA KEUANGAN. S1 / D3 thesis, Universitas Kuningan.

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Official URL: https://rama.uniku.ac.id

Abstract

Tujuan dari penelitian ini yaitu untuk memberikan bukti empiris mengenai Pengaruh Corporate Social Responsibility, Green Accounting, Environmental Perfomance, Green Innovation dan Carbon Emmisions Disclosure Terhadap Kinerja Keuangan. Objek yang digunakan dalam penelitian ini adalah perusahaan sub sektor makanan dan minuman. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan sebanyak 55 perusahaan atau 275 data laporan keuangan selama 5 periode tahun 2019-2023. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Teknik pengumpulan data menggunakan teknik observasi tidak berpartisipasi sedangkan teknik analisis data mengguanakan analisis regresi data panel dan menggunakan software Eviews 9.0. Hasil penelitian, hasil goodness of fit (uji f) menunjukkan model fit. Hasil uji parsial (uji t) menunjukkan bahwa Corporate Social Responsibility, Environmental Perfomance, Green Innovation dan Carbon Emmisions Disclosure berpengaruh positif signifikan terhadap Kinerja Keuangan. Sedangkan Green Accounting tidak berpengaruh secara signifikan.
Kata kunci : Kinerja Keungan, Corporate Social Responsibility, Green Accounting, Environmental Perfomance, Green Innovation dan Carbon Emmisions Disclosure.

The purpose of this study is to provide empirical evidence regarding the Influence of Corporate Social Responsibility, Green Accounting, Environmental Performance, Green Innovation and Carbon Emmisions Disclosure on Financial Performance. The objects used in this study are food and beverage sub-sector companies. The sampling technique uses purposive sampling. The sample used was 55 companies or 275 financial report data for 5 periods of 2019-2023. The method used in this study is a descriptive and verification method. The data collection technique uses non-participatory observation techniques while the data analysis technique uses panel data regression analysis and uses Eviews 9.0 software. The results of the study, the results of goodness of fit (f test) show a fit model. And The results of the partial test (t-test) show that Corporate Social Responsibility, Environmental Performance, Green Innovation and Carbon Emissions Disclosure have a significant positive effect on Financial Performance. While Green Accounting does not have a significant effect.
Keywords: Financial Performance, Corporate Social Responsibility, Green Accounting, Environmental Performance, Green Innovation and Carbon Emmisions Disclosure.

Item Type: Thesis (S1 / D3)
Uncontrolled Keywords: Kata kunci : Kinerja Keungan, Corporate Social Responsibility, Green Accounting, Environmental Perfomance, Green Innovation dan Carbon Emmisions Disclosure. Keywords: Financial Performance, Corporate Social Responsibility, Green Accounting, Environmental Performance, Green Innovation and Carbon Emmisions Disclosure.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: S.E Putri Dwi Shinta Nuriyah
Date Deposited: 29 Sep 2025 03:01
Last Modified: 29 Sep 2025 03:01
URI: https://rama.uniku.ac.id/id/eprint/3362

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