SALSABILLAH, KHAIRUNISA (2022) PENGARUH GREEN ACCOUNTING DISCLOSURE TERHADAP HARGA SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA BANK UMUM KONVENSIONAL SELAMA SEBELUM DAN MASA PANDEMI. S1 thesis, STIE Indonesia Banking School.
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Abstract
This study aims to determine the effect of green accounting disclosure on stock prices and also the moderating role of profitability in the effect of green accounting disclosure on stock prices. This study uses a sample of companies that are included in the category of conventional commercial banks during the 2017-2021 period. In this study using purposive sampling method in order to obtain 40 samples of conventional commercial bank companies. The dependent variable in this study is stock price as measured by stock returns, while the independent variable in this study is green accounting disclosure as measured by EARS (Environmental Accounting & Reporting Disclosure), the moderating variable in this study is profitability as measured by ROA. The results of this study indicate that green accounting disclosures do not have a significant effect on stock prices and the moderating role of profitability does not have the effect of strengthening or weakening the relationship of green accounting disclosures to stock prices.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Green Accounting Disclosure, Stock Price, Profitability |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 17 Nov 2022 14:48 |
| Last Modified: | 17 Nov 2022 14:48 |
| URI: | http://repository.ibs.ac.id/id/eprint/5446 |
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