Santoso, Victor and Handoko, Jesica (2023) Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi. Jurnal Nominal Barometer Riset Akuntansi dan Manajemen, 12 (1). pp. 84-101. ISSN p-ISSN : 2303-2065, e-ISSN : 2502-5430
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Abstract
This study aims to examine the influence of green accounting to environmental performance with corporate social responsibility (CSR) mediation. The object of research is manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021, namely 132 samples of manufacturing companies selected through a purposive sampling technique. Sources of data are obtained from the company's annual and sustainability reports as well as PROPER ratings. The results of the path analysis test show that green accounting has a negative effect on the company's financial performance, while environmental performance has a positive effect on the company's financial performance. The results also show that green accounting has a positive effect on financial performance through CSR as mediation, while the effect of environmental performance cannot be mediated by CSR. The findings conclude that the more environmental costs incurred to support green accounting through CSR activities, the firm's financial performance will improve. The higher the company's environmental performance (PROPER rating) will encourage the company's CSR activities, but it has not yet affected the company's financial performance
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Green Accounting Environmental Performance Financial Performances Corporate Social Responsibility |
| Subjects: | Business > Accounting Digital Business Management > Business > Accounting |
| Divisions: | Journal Publication |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 21 Jan 2025 04:12 |
| Last Modified: | 21 Jan 2025 04:12 |
| URI: | https://repositori.ukwms.ac.id/id/eprint/42311 |
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