GITA AULIA SIREGAR, NPM 2210100009 (2026) PENGARUH GREEN ACCOUNTING, PENGUNGKAPAN CSR, PRAKTIK AKUNTANSI BERKELANJUTAN TERHADAP KINERJA KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2022-2024). Skripsi thesis, Universitas Labuhanbatu.
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Abstract
Corporate Social Responsibility (CSR), dan praktik akuntansi berkelanjutan terhadap kinerja keuangan dengan profitabilitas sebagai variabel moderasi pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keuangan tahunan, dan/atau laporan keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 95 perusahaan sebagai sampel penelitian dengan total 285 observasi. Teknik pengumpulan data dilakukan melalui dokumentasi dan content analysis, sedangkan analisis data menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan software SmartPLS. Hasil penelitian menunjukkan bahwa Green Accounting berpengaruh positif dan signifikan terhadap kinerja keuangan, pengungkapan CSR berpengaruh positif dan signifikan terhadap kinerja keuangan, serta praktik akuntansi berkelanjutan berpengaruh positif dan signifikan terhadap kinerja keuangan. Selain itu, profitabilitas juga berpengaruh positif dan signifikan terhadap kinerja keuangan. Namun, profitabilitas tidak mampu memoderasi pengaruh Green Accounting, pengungkapan CSR, dan praktik akuntansi berkelanjutan terhadap kinerja keuangan. Temuan ini menunjukkan bahwa praktik keberlanjutan dan transparansi pelaporan telah menjadi faktor penting dalam meningkatkan kinerja keuangan perusahaan manufaktur, meskipun pengaruhnya tidak bergantung pada tingkat profitabilitas perusahaan. Kata kunci: Green Accounting, CSR, Praktik Akuntansi Berkelanjutan, Kinerja Keuangan, Profitabilitas =============================================== This study aims to analyze the effect of green accounting, Corporate Social Responsibility (CSR) disclosure, and sustainable accounting practices on financial performance, with profitability as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports, annual financial statements, and/or sustainability reports of the companies. The sampling technique used was purposive sampling, resulting in 95 companies as the research sample with a total of 285 observations. Data were collected through documentation and content analysis, while data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results show that green accounting has a positive and significant effect on financial performance, CSR disclosure has a positive and significant effect on financial performance, and sustainable accounting practices also have a positive and significant effect on financial performance. In addition, profitability has a positive and significant effect on financial performance. However, profitability is not able to moderate the effect of green accounting, CSR disclosure, and sustainable accounting practices on financial performance. These findings indicate that sustainability practices and reporting transparency have become important factors in improving the financial performance of manufacturing companies, although their effects do not depend on the level of corporate profitability. Keywords: Green Accounting, CSR Disclosure, Sustainable Accounting Practices, Financial Performance, Profitability
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Green Accounting, CSR, Praktik Akuntansi Berkelanjutan, Kinerja Keuangan, Profitabilitas================Green Accounting, CSR Disclosure, Sustainable Accounting Practices, Financial Performance, Profitability |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with email repository@ulb.ac.id |
| Date Deposited: | 17 Jun 2026 03:36 |
| Last Modified: | 17 Jun 2026 03:36 |
| URI: | http://repository.ulb.ac.id/id/eprint/2544 |
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