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p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Adinda Eka Kimiel Aprilia
Universitas Muhammadiyah Jember
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MEDIASI PADA SEKTOR ENERGI DAN PERTAMBANGAN Riyanto Setiawan Suharsono; Adinda Eka Kimiel Aprilia; Nina Martiana
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of green accounting on financial performance with environmental performance as a mediating variable. The population of this study consists of energy and mining sector companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using purposive sampling, resulting in 120 observations. The data used are secondary data obtained from financial reports and sustainability reports, analyzed using linear regression and path analysis. The results show that green accounting has a positive effect on financial performance, but no effect on environmental performance. Environmental performance negatively affects financial performance and is unable to mediate the effect of green accounting on financial performance. These findings indicate that environmental cost allocation can support operational efficiency and profitability, while environmental performance tends to increase operational costs and reduce the company’s ability to generate profits from its assets. Environmental performance also tends to function as a form of compliance with environmental regulations and corporate legitimacy. Keywords: Green Accounting, Environmental Performance, Financial Performance
Co-Authors Nina Martiana Riyanto Setiawan Suharsono