PERAN MODERASI KOMITE AUDIT PADA PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE

Abstract

This study's title is "The Role of the Audit Committee on the Influence of Green accounting and Corporate social responsibility on Firm performance". Examining how the audit committee moderates the effect of green accounting and CSR on company performance is the primary goal of this study. The 31 organisations selected by purposive selection represent the population of real estate companies in Indonesia that were listed on the BEI from 2017 to 2023. Using Eviews 12, a quantitative research strategy was used to gather secondary data from corporate annual reports found on the official IDX website. Various statistical tests are used in data analysis, including descriptive tests, model selection tests, REM tests, panel data regression equation testing, adjusted R2 tests, t tests, and MRA tests. Firm performance (Y) is impacted by the green accounting variable (X1), according to the t test findings. There is no correlation between corporate social responsibility (X2) and business outcomes (Y). The effect of green accounting (X1) on company performance (Y) cannot be mitigated by the audit committee. Furthermore, the impact of CSR (X2) on business results (Y) cannot be mitigated by the audit committee.

Keywords: Firm performance, Green accounting, CSR, Audit Commite