PENGARUH GREEN FINANCE DAN SUSTAINABILITY REPORTING TERHADAP FINANCIAL SUSTAINABILITY (Studi Empiris Pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Periode 2021 -2023)

Fitriani, Hilda (2025) PENGARUH GREEN FINANCE DAN SUSTAINABILITY REPORTING TERHADAP FINANCIAL SUSTAINABILITY (Studi Empiris Pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Periode 2021 -2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of green finance and Sustainability Reporting on financial sustainability. This study uses signal theory to explain the problem. The population in this study was conducted on companies in the energy and basic materials sectors listed on the IDX in 2021-2023. The sampling technique used in this study was the purposive sampling method with a total sample of 180. The data analysis technique for this study used time-series cross sectional pooled ordinary least squares regressions with standards error clustered by kode tahun and no urut, with STATA 14 software. The results of the study indicate that green finance has a positive effect on financial sustainability, and Sustainability Reporting has a positive effect on financial sustainability in companies in the energy and basic materials sectors listed on the IDX in 2021-2023.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Januarsi, Yeni	198001042003122001
Thesis advisor	Sabaruddinsah, Sabaruddinsah	197701292008121001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh green finance dan Sustainability Reporting terhadap financial sustainability. Penelitian ini menggunakan teori sinyal dalam menjelaskan permasalahan tersebut. Populasi dalam penelitian ini dilakukan pada perusahaan sektor energy dan basic materials yang terdaftar di BEI tahun 2021-2023. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan total sampel sebanyak 180. Teknik analisis data penelitian ini menggunakan time-series cross sectional pooled ordinary least squares regressions with standards error clustered by tahun dan no urut, dengan software STATA 14. Hasil dari penelitian menunjukkan bahwa green finance berpengaruh positif terhadap financial sustainability, dan Sustainability Reporting berpengaruh positif terhadap financial sustainability pada perusahaan sektor energy dan basic materials yang terdaftar di BEI Tahun 2021-2023.

Uncontrolled Keywords:

Green Finance, Sustainability Reporting, Financial Sustainability Green Finance, Sustainability Reporting, Financial Sustainability

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Hilda Fitriani

Date Deposited:

06 Aug 2025 07:27

Last Modified:

06 Aug 2025 07:27

URI:

http://eprints.untirta.ac.id/id/eprint/51534

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