INDAYANTI, INDAYANTI (2021) GREEN ACCOUNTING DAN KINERJA KEUANGAN PADA BANK UMUM KONVENSIONAL DI INDONESIA PADA SEBELUM DAN MASA PANDEMI COVID-19. S1 thesis, STIE Indonesia Banking School.
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Abstract
This study aims to examine the effect of green accounting on the financial performance of convensional commercial banks (BUK) in Indonesia at the time before and the pandemics Covid-19. The measurement of variables in this study used Return On Assests (ROA) to measure finance performance variables and Environment Accounting Reporting Score (EARS) to measure green acconting variables. The method used in this research in quantitative method. The object in this research is a convensional commercial banks listed on the Indonesian Stock Exchange which bring order annual report regulates from 2016 to 2020. In This Research, conventional banksare selected into samples based on purposive sampling that is the sample determination technique with certain considerations. Data analysis and hypothesis testing conducted in this research using Eviews 9. The result of this study indicate that there is a positive influence of green accounting on fnancial performance of 75,12%.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Green Accounting, Financial Performance, Convensional Commercial Banks |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 17 Oct 2022 09:44 |
| Last Modified: | 17 Oct 2022 09:44 |
| URI: | http://repository.ibs.ac.id/id/eprint/5376 |
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