SKRIPSI AKS
PENGARUH GREEN ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020)
ABSTRACT
This study aims to determine the effect of green accounting on
sustainable development moderated by corporate social responsibility. This study analyzes mining companies listed on the Indonesia Stock
Exchange in 2015-2020. The data used are secondary data from annual financial reports. The pop ulation in this study are all mining companies listed on the
Indonesia Stock Exchange in 2015-2020. The sampling technique used is
purposive sampling technique, obtained a final sample of 36 data.. The
analysis technique used is panel data regression analysis using the Eviews
10 program. The results show that green accounting has a positive effect on
sustainable development and corporate social responsibility moderates
the relationship between green accounting and sustainable development. Keywords: sustainable development, green accounting, corporate social
responsibility, leverage, ROA, company size
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