Pengaruh Likuiditas dan Struktur Modal Terhadap Kinerja Keuangan yang Dimediasi Green Accounting Disclosure pada Perusahaan Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

Awanda, Dela Wahyu Putri (2025) Pengaruh Likuiditas dan Struktur Modal Terhadap Kinerja Keuangan yang Dimediasi Green Accounting Disclosure pada Perusahaan Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

	Text ABSTRAK.pdf Download (3MB)
	Text BAB 1.pdf Restricted to Repository staff only Download (710kB) | Request a copy
	Text BAB 2.pdf Restricted to Repository staff only Download (660kB) | Request a copy
	Text BAB 3.pdf Restricted to Repository staff only Download (799kB) | Request a copy
	Text BAB 4.pdf Restricted to Repository staff only Download (1MB) | Request a copy
	Text BAB 5.pdf Restricted to Repository staff only Download (608kB) | Request a copy
	Text LAMPIRAN.pdf Download (1MB)
	Text JURNAL.pdf Restricted to Repository staff only Download (1MB) | Request a copy
	Text JURNAL TURNITIN.pdf Restricted to Repository staff only Download (3MB) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Thumbnails conversion from text to thumbnail_small) small.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Thumbnails conversion from text to thumbnail_lightbox) lightbox.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_preview) preview.jpg Download (0B)
	Other (Thumbnails conversion from text to thumbnail_medium) medium.jpg Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Restricted to Repository staff only Download (0B) | Request a copy
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)
	Other (Generate index codes conversion from text to indexcodes) indexcodes.txt Download (0B)

Abstract

Sektor makanan dan minuman memainkan peran penting dalam perekonomian Indonesia karena pertumbuhan yang stabil dan kontribusinya terhadap PDB. Namun, sektor ini juga menghadapi tantangan dalam menjaga keberlanjutan, khususnya terkait dengan tanggung jawab lingkungan dan sosial. Dalam konteks ini, penelitian ini bertujuan untuk menentukan dan menganalisis pengaruh likuiditas dan struktur modal terhadap kinerja keuangan, yang dimediasi oleh green aounting disclosure, pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2021–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan Partial Least Squares (PLS) dan melibatkan 10 perusahaan sampel yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh secara signifikan terhadap kinerja keuangan, sedangkan struktur modal dan green accounting disclosure berpengaruh secara signifikan terhadap kinerja keuangan. Lebih lanjut, likuiditas berpengaruh secara signifikan terhadap green accounting disclosure, sedangkan struktur modal tidak. Selain itu, green accounting disclosure terbukti memediasi hubungan antara likuiditas dan kinerja keuangan, tetapi tidak memediasi hubungan antara struktur modal dan kinerja keuangan. Hal ini menunjukkan bahwa ketiga variabel tersebut memiliki hubungan yang signifikan dalam menjelaskan pengaruh kondisi keuangan dan pengungkapan lingkungan terhadap kinerja keuangan suatu perusahaan.

Actions (login required)

View Item