PENGARUH PENERAPAN GREEN ACCOUNTING, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN

FAIRUZ ALIKA SOLINDRAINADA. The Effect of Green Accounting Implementation, Independent Commissioner, and Institutional Ownership on Firm Performance. Faculty of Economics, State University of Jakarta, 2020. Advisor: (1) ) DR. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA; (2) Tri Hesti Utaminingtyas, SE., M.SA. This research was conduct to obtain empirical evidence regarding the effects of Green Accounting Implementation, Independent Commissioner, and Institutional Ownership on Firm Performance. This study uses secondary data with a sample of all annual report from mining companies which listed in Indonesian Stock Exchange (IDX) for period 2016-2018. The sampling technique uses purposive sampling, and obtained 21 sample with three years observation. Hypothesis testing uses significant level of 5%. The result shows that green accounting implementation has no effect on firm performance, Independent commissioner have an positive effect on firm performance, and Institutional ownership has no effect on firm performance. So, that further research can be done by adding other variabels such as leverage, company size and other variables to add newity to the research. Keywords: Green Accounting, Independent Commissioner, Institutional Ownership, Firm Performance