PENGARUH GREEN ACCOUNTING DISCLOSURE TERHADAP HARGA SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA BANK UMUM KONVENSIONAL SELAMA SEBELUM DAN MASA PANDEMI
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Institusion
STIE Indonesia Banking School
Author
SALSABILLAH, KHAIRUNISA
Subject
HF5601 Accounting
Datestamp
2022-11-17 14:48:48
Abstract :
This study aims to determine the effect of green accounting disclosure on stock prices and also the moderating role of profitability in the effect of green accounting disclosure on stock prices. This study uses a sample of companies that are included in the category of conventional commercial banks during the 2017-2021 period. In this study using purposive sampling method in order to obtain 40 samples of conventional commercial bank companies. The dependent variable in this study is stock price as measured by stock returns, while the independent variable in this study is green accounting disclosure as measured by EARS (Environmental Accounting & Reporting Disclosure), the moderating variable in this study is profitability as measured by ROA. The results of this study indicate that green accounting disclosures do not have a significant effect on stock prices and the moderating role of profitability does not have the effect of strengthening or weakening the relationship of green accounting disclosures to stock prices.
This study aims to determine the effect of green accounting disclosure on stock prices and also the moderating role of profitability in the effect of green accounting disclosure on stock prices. This study uses a sample of companies that are included in the category of conventional commercial banks during the 2017-2021 period. In this study using purposive sampling method in order to obtain 40 samples of conventional commercial bank companies. The dependent variable in this study is stock price as measured by stock returns, while the independent variable in this study is green accounting disclosure as measured by EARS (Environmental Accounting & Reporting Disclosure), the moderating variable in this study is profitability as measured by ROA. The results of this study indicate that green accounting disclosures do not have a significant effect on stock prices and the moderating role of profitability does not have the effect of strengthening or weakening the relationship of green accounting disclosures to stock prices.
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