PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

MOHAMMAD NAUFAL KARIM BASTARA, . (2026) PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh green accounting dan corporate social responsibility (CSR) terhadap kinerja keuangan dengan intellectual capital sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan yang diperoleh melalui situs Bursa Efek Indonesia serta situs resmi masing-masing perusahaan. Sampel penelitian terdiri atas 35 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Kinerja keuangan diproksikan menggunakan Return on Assets, green accounting diukur menggunakan biaya lingkungan, CSR diukur menggunakan Corporate Social Responsibility Index, sedangkan intellectual capital diukur menggunakan Value Added Intellectual Coefficient. Data dianalisis menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis yang diolah menggunakan perangkat lunak Eviews 13. Hasil penelitian menunjukkan bahwa green accounting berpengaruh positif dan signifikan terhadap kinerja keuangan. CSR tidak berpengaruh terhadap kinerja keuangan. Intellectual capital tidak terbukti memoderasi pengaruh green accounting terhadap kinerja keuangan serta CSR terhadap kinerja keuangan. Selain itu, intellectual capital juga tidak berpengaruh terhadap kinerja keuangan. Temuan mengindikasikan bahwa bagi industri yang memiliki eksposur lingkungan tinggi, alokasi biaya lingkungan lebih mampu memberikan sinyal efisiensi dan kepatuhan yang direspons positif oleh pasar dibandingkan program sosial yang bersifat jangka panjang. Selain itu, kapasitas internal berbasis pengetahuan belum mampu mengonversi praktik keberlanjutan menjadi keunggulan finansial yang nyata dalam jangka pendek. ***** This study aims to examine the effect of green accounting and corporate social responsibility (CSR) on financial performance, with intellectual capital as a moderating variable. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports, sourced from the Indonesia Stock Exchange website and the official websites of the respective companies. The research sample consists of 35 energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Financial performance is proxied by Return on Assets, green accounting is measured using environmental costs, CSR is measured using the Corporate Social Responsibility Index, while intellectual capital is measured using the Value Added Intellectual Coefficient. Data were analyzed using panel data regression with a Moderated Regression Analysis approach, processed using Eviews 13 software. The results show that green accounting has a positive and significant effect on financial performance. CSR has no significant effect on financial performance. Intellectual capital does not moderate the relationship between green accounting and financial performance or between CSR and financial performance. In addition, intellectual capital has no significant effect on financial performance. These findings indicate that, in industries with high environmental exposure, environmental costs provide a stronger signal of efficiency and regulatory compliance that is positively valued by the market than long-term social programs. Furthermore, knowledge-based internal capabilities have not yet been able to transform sustainability practices into measurable financial advantages in the short term.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. I Gusti Ketut Agung Ulupui, M.Si., Ak., CA., ASEAN CPA. ; 2). Dr. Muhammad Yusuf, S.E., MM.
Subjects:	Ilmu Sosial > Teori Ekonomi Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Mohammad Naufal Karim Bastara .
Date Deposited:	21 Aug 2026 09:23
Last Modified:	21 Aug 2026 09:23
URI:	http://repository.unj.ac.id/id/eprint/72825

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