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All Journal Paulus Journal of Accounting (PJA) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Khoirunnasikin
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN Ika Susanti; Dedi Ardianto; Nofryanti; Khoirunnasikin
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Kinerja perusahaan menjadi hal yang penting yang harus dicapai oleh setiap perusahaan dimanapun, karena kinerja merupakan cerminan dari kemampuan perusahaan dalam mengelola dan menghasilkan sumber dayanya. Penelitian ini bertujuan untuk mengetahui pengaruh Green Accounting, Corporate Social Responsibility dan Komite Audit terhadap Kinerja Perusahaan. Penelitian ini berlangsung selama lima tahun, dari 2018 hingga 2022, dan melibatkan seluruh perusahaan sektor Consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sample dengan tehnik purposive sampling menghasilkan 19 perusahaan berdasarkan kriteria yang ditetapkan. Data yang digunakan berasal dari sumber sekunder, yaitu situs web resmi perusahaan dan BEI. Analisis yang digunakan adalah analisis regresi data panel yang diolah menggunakan aplikasi Eviews versi 9. Hasil penelitian ini menunjukan bahwa green accounting secara parsial memiliki pengaruh terhadap kinerja perusahaan, Corporate Social Responsibility dan Komite Audit secara parsial tidak memiliki pengaruh terhadap kinerja Perusahaan.
MANAGERIAL OWNERSHIP MODERATES THE RELATIONSHIP BETWEEN ENVIRONMENTAL SOCIAL GOVERNANCE AND INVESTMENT OPPORTUNITY SET WITH PERFORMANCE Khoirunnasikin; Holiawati; Ani Kusumaningsih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.571

Abstract

This study aims to analyze the influence of Environmental Social Governance and Investment Opportunity Set on company performance, with managerial ownership as a moderation variable. The method used is quantitative, with secondary data obtained from the company's annual report. Of the total 172 companies registered, as many as 16 companies were selected as samples through purposive sampling techniques, so that data was obtained from 96 companies analyzed. The object of this study is a company that is a member of the BGK Foundation listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The results of the study show that Environmental Social Governance and Investment Opportunity Set have an effect on company performance. In addition, regression moderation testing showed that managerial ownership was able to moderate the relationship between Environmental Social Governance and financial performance. However, managerial ownership is not able to moderate the relationship between the Investment Opportunity Set and the company's performance. It is hoped that the results of this research can provide investors and academics with an understanding of the factors that affect the company's performance, as well as a reference for further research in the field of business and finance.
Co-Authors Ani Kusumaningsih Dedi Ardianto Holiawati Ika Susanti Nofryanti