Ramadhan, Charisma Bayu (2025) Pengaruh Peran Green Accounting dan Akuntansi Karbon Terhadap Kinerja Keuangan Dengan Keberlanjutan Produksi Sebagai Variabel Intervening (Pada Perusahaan Agribisnis di Industri Produk Makanan Pertanian). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Official URL: https://goldenratio.id/index.php/grfm/article/view...
Abstract
Penelitian ini bertujuan untuk mendeskripsikan dan menjelaskan penerapan Green Accounting dan Akuntasi Karbon terhadap Keberlanjutan Produksi dan Kinerja Keuangan dalam perusahaan agribisnis di industri produk makanan pertanian. Isu keberlanjutan menjadi semakin penting di tengah tantangan global seperti perubahan iklim dan peningkatan emisi karbon dioksida (CO2), yang memberikan dampak signifikan terhadap lingkungan dan ekonomi. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data sekunder yang diambil dari laporan keuangan dan laporan keberlanjutan perusahaan pada periode 2019 – 2023. Hasil penelitian menunjukkan bahwa Green Accounting tidak memiliki pengaruh signifikan terhadap keberlanjutan produksi. Sebaliknya, akuntansi karbon berpengaruh positif terhadap keberlanjutan. Selain itu, Green Accounting menunjukkan kecenderungan positif terhadap kinerja keuangan, tetapi tidak signifikan. Akuntansi karbon juga tidak berpengaruh signifikan terhadap kinerja keuangan. Keberlanjutan produksi memiliki pengaruh signifikan yang kuat terhadap kinerja keuangan.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Green Accounting, Akuntansi Karbon, Keberlanjutan Produksi, Kinerja Keuangan |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222100029 Charisma Bayu Ramadhan |
| Date Deposited: | 08 Jul 2026 07:23 |
| Last Modified: | 09 Jul 2026 01:51 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/45009 |
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