Pengaruh Green Accounting, Corporate Social Responsibility, dan Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Subsektor Kontruksi dan Bangunan yang terdaftar di BEI

Divara, Sylvanda Aprilia (2025) Pengaruh Green Accounting, Corporate Social Responsibility, dan Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Subsektor Kontruksi dan Bangunan yang terdaftar di BEI. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Di Indonesia, sektor konstruksi dan bangunan memiliki peran penting dalam mendukung pembangunan infrastruktur nasional. Menurut Badan Pusat Statistik (BPS), pada tahun 2022, subsektor konstruksi memberikan kontribusi sekitar 10,5% terhadap PDB Indonesia dengan nilai tambah mencapai Rp 1.200 triliun. Namun, dilihat dari data Badan Pusat Statistik (BPS, 2022) menunjukkan bahwa meskipun sektor konstruksi memberikan kontribusi besar terhadap Produk Domestik Bruto (PDB) nasional, kondisi keuangannya tetap tidak stabil. Banyak perusahaan mengalami tekanan biaya serta keterlambatan dalam proyek pemerintah. Kementerian Lingkungan Hidup dan Kehutanan (KLHK) melaporkan bahwa sektor konstruksi dan bangunan menyumbang sekitar 30-40% dari total emisi CO2 Indonesia, terutama dari produksi semen, beton, dan transportasi bahan. Tujuan penelitian yang ingin dicapai sesuai dengan rumusan masalah yang telah dipaparkan adalah untuk membutkikan dan menganlisis pengaruh green accounting, corporate social responsibility dan good corporate governance terhadap kinerja keuangan pada perusahaan subsektor konstruksi dan bangunan yang terdaftar di BEI. Penelitian ini menggunakan 22 populasi perusahaan subsektor konstruksi dan bangunan yang terdaftar di BEI dan mengambil 9 sampel yang ditentukan menggunakan metode purposive sampling dalam penelitian ini, yaitu dengan didasarkan pada beberapa kriteria. Teknik pengumpulan data dilakukan dengan metode dokumentasi. Tempat dan waktu penelitian yaitu pada perusahaan subsektor konstruksi dan bangunan yang terdaftar di BEI dengan waktu Bulan September sampai Desember 2025. Proses pengolahan data dengan beberapa tahapan dasar yaitu, input, processing, dan output dengan alat bantu statistik SmartPLS. Teknik analisis yang digunakan adalah Model Pengukuran (Outer Model) dan Model Struktural (Inner Model). Model Pengukuran (Outer Model) yang digunakan yaitu Loading factor, Composite Reliability, Average Variance Extraced, Validasi Diskriminan, Cross Loading. Model Struktural (Inner Model) yang digunakan yaitu Nilai R2, Path Coefficient. Pada hasil temuan analisis menyimpulkan bahwa green accounting tidak berpengaruh signifikan terhadap kinerja keuangan, corporate social responsibility berpengaruh terhadap kinerja keuangan, good corporate governanace tidak berpengaruh terhadap kinerja keuangan.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Green Accounting, Corporate Social Responsibility, Good Corporate Governance, Kinerja Keuangan, Akuntansi Manajemen, Akuntansi Keberlanjutan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User:	1222200079 Sylvanda Aprilia Divara
Date Deposited:	30 Jun 2026 06:59
Last Modified:	30 Jun 2026 06:59
URI:	http://repository.untag-sby.ac.id/id/eprint/44655

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