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Analisis Corporate Social Responsibility Terhadap Green Technology Innovation Dengan Pengendalian Internal Sebagai Variabel Intervening

Year: 2024

Type: article

Abstract: This research investigates the influence of Corporate Social Responsibility (CSR) on Green Technology Innovation, towards Internal Control as an intervening variable. This studies is quantitative and focuses on companies in the energy, industrial, materials, and infrastructure sectors on the Indonesia Stock Exchange from 2018 to 2022. This study using the statistic descriptive method. The research results show that CSR as an independent variable and Internal Control as an intervening variable influence Green Technology Innovation. This study suggests that companies, shareholders, and governments should consider environmental risks in their decision-making processes.

Source: Gorontalo Accounting Journal

DOI: 10.32662/gaj.v7i2.3707

Authors: Qanita Marsha Putri Hardian, Diah Hari Suryaningrum

Institution: University of Pembangunan Nasional Veteran Jawa Timur

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: hybrid

OpenAlex ID: W4405009940

FWCI: 0.349

Cites:

Cited by: 1

Related to: 10