PRADANA, Rasendriya Bisma (2025) The Influence of Good Corporate Governance and Green Accounting on The Performance of Mining Companies Listed on The Indonesia Stock Exchange. Skripsi thesis, Universitas Jenderal Soedirman.
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Abstract
This study aims to analyse the influence of Good Corporate Governance (GCG) and green accounting on the performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. Using the signaling theory framework, this research considers GCG proxies including foreign ownership, managerial ownership, institutional ownership, and audit committee independence, while green accounting is proxied by environmental cost and environmental performance. Company performance is measure by Return on Equity (ROE), with commodity prices as a control variable. The research uses panel data regression on 10 purposively selected mining companies, with a total of 50 observations. The findings indicate that managerial ownership, institutional ownership, and environmental cost significantly improve performance, while foreign ownership, audit committee independence, and environmental performance don’t show a significant effect. This suggests that not all signals given by companies through governance and environmental practices are equally perceived by market. The implications emphasize strengthening managerial and institutional ownership and treating environmental cost as strategic investments.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Nomor Inventaris: | C25445 |
| Uncontrolled Keywords: | Foreign Ownership, Managerial Ownership, Institutional Ownership, Audit Committee Independence, Environmental Cost, Environmental Performance, Company Performance |
| Subjects: | B > B420 Business enterprises P > P142 Performance S > S708 Stock exchanges |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Mr Rasendriya Bisma Pradana |
| Date Deposited: | 25 Aug 2025 04:07 |
| Last Modified: | 25 Aug 2025 04:07 |
| URI: | http://repository.unsoed.ac.id/id/eprint/36810 |
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