PENGARUH PELAPORAN GOOD CORPORATE GOVERNANCE, DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI DITINJAU MENURUT PERSPEKTIF EKONOMI ISLAM (Studi : Perusahaan Makanan dan Minuman tahun 2021-2024)

MUTIKARAZI, AUDHIA PUTRI (2026) PENGARUH PELAPORAN GOOD CORPORATE GOVERNANCE, DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI DITINJAU MENURUT PERSPEKTIF EKONOMI ISLAM (Studi : Perusahaan Makanan dan Minuman tahun 2021-2024). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG) dan Green Accounting terhadap kinerja keuangan perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini dilatarbelakangi oleh adanya research gap berupa inkonsistensi hasil penelitian terdahulu terkait pengaruh GCG dan Green Accounting terhadap kinerja keuangan serta masih terbatasnya kajian pada sektor makanan dan minuman. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari 15 perusahaan yang telah memenuhi kriteria sampel yang telah ditentukan dan dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa Good Corporate Governance berpengaruh positif dan signifikan terhadap kinerja keuangan (β = 3,1549; p = 0,0476), sedangkan Green Accounting berpengaruh negatif dan signifikan terhadap kinerja keuangan (β = -61,2520; p = 0,0385). Secara simultan, Good Corporate Governance dan Green Accounting berpengaruh signifikan terhadap kinerja keuangan dengan nilai Prob. F sebesar 0,0470 (< 0,05). Nilai R² sebesar 0,5220 menunjukkan bahwa 52,20% variasi kinerja keuangan dapat dijelaskan oleh kedua variabel tersebut, sedangkan 47,80% dipengaruhi oleh faktor lain di luar model penelitian. Penelitian ini berkontribusi pada literatur corporate governance, green accounting, dan kinerja keuangan dengan memberikan bukti empiris terbaru pada perusahaan makanan dan minuman di Indonesia. Kata kunci: Corporate Governance, Good Corporate Governance, Green Accounting, Industri Makanan dan Minuman, Kinerja Keuangan. ABSTRACT This study aims to examine the effect of Good Corporate Governance (GCG) and Green Accounting on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study is motivated by a research gap reflected in the inconsistent findings of previous studies regarding the influence of GCG and Green Accounting on financial performance, as well as the limited number of studies focusing on the food and beverage sector. The research uses a quantitative approach with secondary data from 15 companies that have met the predetermined sample criteria and analyzed using panel data regression. The research results indicate that Good Corporate Governance has a positive and significant effect on financial performance (β = 3.1549; p = 0.0476), whereas Green Accounting has a negative and significant effect on financial performance (β = -61.2520; p = 0.0385). Simultaneously, Good Corporate Governance and Green Accounting have a significant effect on financial performance, with a Prob. F-value of 0.0470 (< 0.05). The R² value of 0.5220 indicates that 52.20% of the variation in financial performance can be explained by these two variables, while 47.80% is influenced by factors outside the research model. The novelty of this study lies in the simultaneous examination of GCG and Green Accounting during the post-pandemic period. This study contributes to the literature on corporate governance, green accounting, and financial performance by providing recent empirical evidence from food and beverage companies in Indonesia. Keywords: Corporate Governance, Financial Performance, Food and Beverage Industry, Good Corporate Governance, Green Accounting.

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