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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA)
Bill Pangayow
Universitas Cenderawasih
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENERAPAN GREEN ACCOUNTING DAN IMPLEMENTASI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI : (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021 – 2024) Melisa Sari Kano; Bill Pangayow; Yulianti Karoma; Alfiana Antoh
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the effect of Green Accounting and Sustainability Reporting on corporate financial performance with Good Corporate Governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative causal associative approach was employed. The sample consisted of 11 companies with 44 observations selected through purposive sampling. Financial performance was measured using Return on Assets (ROA). Green Accounting was measured through environmental cost disclosure analysis, Sustainability Reporting through a CSR Disclosure Index based on GRI Standards, and Good Corporate Governance was proxied by the audit committee. Panel data regression and Moderated Regression Analysis (MRA) were applied using EViews 12. Green AccountingThe results indicate that Green Accounting and Sustainability Reporting do not significantly affect ROA directly. However, Good Corporate Governance strengthens the relationship between sustainability practices and financial performance. These findings suggest that corporate governance mechanisms play a crucial role in translating sustainability initiatives into financial outcomes.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING: (STUDI KASUS PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI ) PERIODE 2021 – 2024) Benedikta Reinalda Helyanan; Bill Pangayow; Manggalawati Tande Bura
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) and financial performance on Sustainability Reporting disclosure in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study used a quantitative approach using secondary data from annual reports and sustainability reports. The research sample was determined through purposive sampling, resulting in 10 companies with 40 observations. Sustainability Reporting was measured based on Global Reporting Initiative guidelines, while data analysis used panel data regression. The results showed that Good Corporate Governance and financial performance did not significantly influence Sustainability Reporting disclosure, either partially or simultaneously. This finding suggests that Sustainability Reporting disclosure in pharmaceutical companies remains voluntary and is influenced by factors beyond the research variables.
Co-Authors Alfiana Antoh Benedikta Reinalda Helyanan Manggalawati Tande Bura Melisa Sari Kano Yulianti Karoma