Nurlatifah, Sekar Arum (2024) ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RETURN SAHAM. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.
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Abstract
In the midst of global capital market volatility, PT Unilever Indonesia Tbk faced challenges with a 30.95% ytd decline in share price. Responding to this situation, the company made a strategy by preserving the ecosystem and empowering the community. This strategy aims to increase the purchasing power of shares and optimize returns for investors. This study will examine how the application of green accounting, environmental performance and corporate social responsibility disclosure can affect stock returns. This study uses analytical methods, namely the classic assumption test and panel data regression test using E-Views 12 software. The type of data used is secondary data on Non-Cyclical Consumer sector companies taken through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the company's official website. The sampling technique used purposive sampling with the observation period from 2020-2022 so that a sample of 31 sample companies was obtained. Based on the test results green accounting affects stock returns, then environmental performance variables affect stock returns and corporate social responsibility variables have no effect on stock returns.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
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| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
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| Keywords / Kata Kunci: | Green Accounting, Kinerja Lingkungan, Corporate Social Responsibility, Return Saham. | ||||||
| Subjects: | Akuntansi Keuangan | ||||||
| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Ms Sekar Arum | ||||||
| Date Deposited: | 20 Aug 2024 07:26 | ||||||
| Last Modified: | 20 Aug 2024 07:26 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/6127 |
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