Pengaruh green accounting dan kepemilikan saham publik terhadap kinerja keuangan perusahaan dengan gender diversity sebagai variabel moderasi = The influence of green accounting and public share ownership on company financial performance with gender diversity as a moderating variable

Salsabila, Adella Chandra (2024) Pengaruh green accounting dan kepemilikan saham publik terhadap kinerja keuangan perusahaan dengan gender diversity sebagai variabel moderasi = The influence of green accounting and public share ownership on company financial performance with gender diversity as a moderating variable. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (86kB) | Preview
Preview	Text (Abstract) Abstract.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (242kB) | Preview
Preview	Text (TOC) Toc.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (537kB) | Preview
Preview	Text (Chapter 1) Chapter 1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (999kB) | Preview
	Text (Chapter 2) Chapter 2.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 3) Chapter 3.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 4) Chapter 4.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter 5) Chapter 5.pdf.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (426kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (932kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (5MB)

Abstract

Penelitian ini bertujuan untuk memberikan bukti secara empiris pengaruh Green Accounting dan kepemilikan saham publik terhadap kinerja keuangan perusahaan dengan Gender Diversity sebagai variabel moderasi. Penelitian dilakukan secara kuantitatif dengan objek penelitian mencakup seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022 kecuali sektor keuangan. Sampel penelitian ini terpilih menggunakan metode purposive sampling, dengan total sampel akhir sebanyak 165. Analisis data dilakukan menggunakan metode regresi berganda dengan menggunakan perangkat lunak IBM SPSS versi 29. Hasil penelitian menunjukkan bahwa variabel Green Accounting dan kepemilikan saham publik tidak memiliki pengaruh signifikan terhadap kinerja keuangan perusahaan. Dengan adanya moderasi dari Gender Diversity dapat memoderasi pengaruh positif Green Accounting terhadap kinerja keuangan perusahaan, dan memoderasi pengaruh negative kepemilikan saham publik terhadap kinerja keuangan. Penelitian ini menunjukan bahwa peran Gender Diversity pada perusahaan dapat mempengaruhi hubungan antara Green Accounting, kepemilikan saham publik, dan kinerja keuangan perusahaan. / This study aims to provide empirical evidence of the influence of Green Accounting and public share ownership on company financial performance, with Gender Diversity as a moderating variable. The research was conducted quantitatively, with the research object comprising all companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022, excluding the financial sector. The research sample was selected using purposive sampling method, with a total final sample of 165. Data analysis was conducted using multiple regression method with IBM SPSS software version 29. The results of the study indicate that Green Accounting and public share ownership variables do not have a significant influence on company financial performance. With the moderation of Gender Diversity, it can moderate the positive influence of Green Accounting on company financial performance, and moderate the negative influence of public share ownership on financial performance. This study demonstrates that the role of Gender Diversity in companies can affect the relationship between Green Accounting, public share ownership, and company financial performance.

Actions (login required)

View Item