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      "department": "Program Studi Akuntansi",
      "rev_number": 12,
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      "date": "2025-10-21",
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      ],
      "title": "Analisis Peranan Green Accounting Dan Kepatuhan \r\nPajak Terhadap Kinerja Keuangan Pada PT Antam Tbk",
      "userid": 45,
      "subjects": [
        38,
        "b"
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      "type": "thesis",
      "abstract": "FATIN EKA ADRIANY. 022121145. Analisis Peranan Green Accounting Dan Kepatuhan \r\nPajak Terhadap Kinerja Keuangan Pada PT Antam Tbk. Dibawah Bimbingan: BUNTORO\r\nHERI PRASETYA dan AGUNG FAJAR ILMIYONO. 2025.\r\nPerkembangan ekonomi global mendorong pertumbuhan bisnis di Indonesia, yang \r\nditandai dengan pesatnya ekspansi perusahaan di berbagai sektor. Salah satu indikator \r\npenting dalam menilai keberhasilan perusahaan dalam bersaing dan berkembang adalah \r\nkinerja keuangan. Namun, kinerja keuangan PT Antam Tbk selama periode 2017–2024 \r\nbelum mencapai standar industri yang ideal. Selain itu, penerapan green accounting dengan \r\nindikator environmental disclosure berdasarkan standar GRI dan tingkat kepatuhan pajak \r\njuga mengalami fluktuasi pada beberapa tahun tertentu yang turut mempengaruhi stabilitas \r\nkinerja keuangan perusahaan. Penelitian ini bertujuan untuk menguji pengaruh penerapan \r\ngreen accounting dan kepatuhan pajak terhadap kinerja keuangan pada PT Antam Tbk.\r\nMetode yang digunakan adalah pendekatan kuantitatif dengan analisis data \r\nsekunder, dan pengujian dilakukan melalui uji statistik deskriptif, uji asumsi klasik yaitu \r\nnormalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Serta analisis regresi \r\nlinear berganda dengan uji t, uji F, dan koefisien determinasi dengan menggunakan \r\nsoftware IBM SPSS Statistic 25.\r\nHasil uji t mengindikasikan bahwa Green Accounting berpengaruh signifikan \r\nterhadap Kinerja Keuangan yang diukur dengan ROA dan NPM, sedangkan Kepatuhan \r\nPajak tidak menunjukkan pengaruh signifikan terhadap keduanya. Hasil uji F menunjukkan \r\nbahwa secara simultan Green Accounting dan Kepatuhan Pajak berpengaruh signifikan \r\nterhadap Kinerja Keuangan yang diukur melalui NPM, namun tidak signifikan terhadap \r\nKinerja Keuangan yang dinilai berdasarkan ROA.\r\nKata kunci: Green Accounting, Kepatuhan Pajak, Kinerja Keuangan",
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