Pengaruh Green Accounting dan Inovasi Perusahaan Terhadap Kinerja Keuangan Perusahaan Pada Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. (The Influence of Green Accounting and Corporate Innovation on the Financial Performance of Companies in the Food and Beverage Industry Listed on the Indonesia Stock Exchange).

Adyatma, Rafi (2025) Pengaruh Green Accounting dan Inovasi Perusahaan Terhadap Kinerja Keuangan Perusahaan Pada Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. (The Influence of Green Accounting and Corporate Innovation on the Financial Performance of Companies in the Food and Beverage Industry Listed on the Indonesia Stock Exchange). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari green accounting dan inovasi perusahaan terhadap kinerja keuangan pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan data sekunder dari 12 sampel perusahaan mulai dari tahun 2021-2023. Data yang terkumpul dianalisis menggunakan metode analisis regresi linear, Uji T, dan Uji F. Uji asumsi klasik yang digunakan adalah Uji Normalitas, Uji Kolinearitas, dan Uji Heteroskedastisitas. Hasil dari uji asumsi klasik ini menunjukkan bahwa data yang digunakan berdistribusi normal. Hasil dari penelitian ini menunjukkan bahwa green accounting tidak berpengaruh terhadap kinerja keuangan perusahaan pada industri makanan dan minuman yang terdaftar pada Bursa Efek Indonesia pada tahun 2021-2023, inovasi perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Sedangkan green accounting dan inovasi perusahaan berpengaruh secara simultan terhadap kinerja keuangan perusahaan pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023.

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