PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN GREEN INNOVATION SEBAGAI VARIABEL INTERVENING

OKTAVINA, DEA (2025) PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN GREEN INNOVATION SEBAGAI VARIABEL INTERVENING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

	Text Dea Oktavina_5552200038_Fulltext.pdf Restricted to Registered users only Download (1MB)
	Text Dea Oktavina_5552200038_01.pdf Restricted to Registered users only Download (886kB)
	Text Dea Oktavina_5552200038_02.pdf Restricted to Registered users only Download (487kB)
	Text Dea Oktavina_5552200038_03.pdf Restricted to Registered users only Download (502kB)
	Text Dea Oktavina_5552200038_04.pdf Restricted to Registered users only Download (768kB)
	Text Dea Oktavina_5552200038_05.pdf Restricted to Registered users only Download (215kB)
	Text Dea Oktavina_5552200038_Reff.pdf Restricted to Registered users only Download (327kB)
	Text Dea Oktavina_5552200038_Lamp.pdf Restricted to Registered users only Download (475kB)

Abstract

This study aims to examine the effect of Environmental Management Accounting (EMA) on company financial performance with Green Innovation (GI) as an intervening variable. The population of this study includes manufacturing companies listed on the Indonesia Stock Exchange and state-owned enterprises during the 2018–2023 period. The sampling technique used purposive sampling, resulting in 7 companies with 42 data points. This quantitative study utilizes secondary data obtained from the Indonesia Stock Exchange and company websites. Data processing was conducted using SPSS v25 software with multiple linear regression analysis. The results indicate that EMA affects GI, EMA affects company financial performance, GI affects company financial performance, and GI mediates the effect of EMA on company financial performance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	INDRIANA, INA	197406082005012002

Additional Information:

Penelitiian ini bertujuan untuk menguji Pengaruh Enviromental Managemment Accounting (EMA) terhadap kinerja keuangan perusahaan dengan Green Innovation (GI) sebagai variabel intervening. Populasi penelitian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia dan perusahaan Badan Usaha Milik Negara pada tahun 2018-2023. Teknik pengambilan sampel mengguunakan purposive sampling dan diperoleh 7 perusahaan dengan 42 data. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data skunder yang diperoleh dari website Bursa Efek Indonesia dan website persahaan. Pengolahan data dilakukan menggunakan program aplikasi SPSS v25 dengan menggunakan analisis linear berganda. Hasil penelitian ini menunjukan bhawa EMA berpengaruh terhadap GI, EMA berpengaruh terhadap kinerja keuangan perusahaan, GI berpengaruh terhadap kinerja keuangan perusahaan dan GI memediasi pengaruh EMA terhadap kinerja keuangan perusahaan.

Uncontrolled Keywords:

Environmental Management Accounting, Company Financial Performance, Green Innovation Enviromental Managemment Accounting, Kinerja Keuangan Perusahaan, Green Innovation.

Subjects:

Communication > Science Journalism
Communication > Communication (General)

Divisions:

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

Depositing User:

Dea Oktavina

Date Deposited:

04 Mar 2025 03:16

Last Modified:

04 Mar 2025 03:16

URI:

http://eprints.untirta.ac.id/id/eprint/47486

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA