Electronic Theses and Dissertation

Sebagai variabel moderasi, penelitian ini melakukan analisa pengaruh green financing, corporate social responsibiiity (csr), dan efisiensi biaya pada profitabiiitas dengan good corporate governance (gcg). metode kuantitatif diterapkan. analisis data yang dipergunakan yakni analisis regresi linear berganda dan analisis regresi moderated (mra). perusahaan manufaktur yang terdaftar di bursa efek indonesia (bei) dari tahun 2020 hingga 2024 ialah subjek penelitian ini. hasil uji signifikansi simultan (uji f) memperlihatkan bahwasanya keseluruhan variabel independen secara bersama- sama menghadirkan pengaruh signifikan pada profitabiiitas; efisiensi biaya dan corporate social responsibiiity, di sisi lain, tidak menghadirkan pengaruh yang signifikan pada profitabiiitas. namun, berdasarkan pengujian variabel moderasi, good corporate governance tidak mampu memoderasi pengaruh green financing, corporate social responsibiiity, beserta efisiensi biaya terhadap profitabiiitas. penelitian ini memperlihatkan bahwasanya efisiensi operasional dan penguatan citra melalui corporate social responsibiiity termasuk kunci utama dalam mendorong peningkatan profitabiiitas perusahaan, sementara good corporate governance pada model ini tidak memiliki fungsi menjadi pengaruh hubungan antar variabel yang diteliti. kata kunci: green financing, corporate social responsibility, efisiensi biaya, profitabilitas, good corporate governance.

As moderating variables, this study analyzes the effect of Green Financing, Corporate Social ResponsibiIity (CSR), and Cost Efficiency on ProfitabiIity with Good Corporate Governance (GCG). Quantitative methods were used. Data analysis used were Multiple Linear Regression Analysis and Moderated Regression AnaIysis (MRA). Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024 were the subjects of this study. The results of the simuItaneous significance test (F Test) showed that all independent variables together had a significant effect on ProfitabiIity; Cost Efficiency and Corporate Social ResponsibiIity, on the other hand, did not have a significant effect on ProfitabiIity. However, based on the testing of moderating variables, Good Corporate Governance could not moderate the effect of Green Financing, Corporate Social Responsibility, and Cost Efficiency on ProfitabiIity. This study shows that operational efficiency and strengthening image through Corporate Social Responsibility are the main keys in increasing company profitabiIity, while Good Corporate Governance in this model does not function as an influence on the relationship between the variables studied. Keywords: Green Financing, Corporate Social Responsibility, Cost Efficiency, Profitability, Good Corporate Governance