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All Journal Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Mohammad Naufal Karim Bastara
Department of Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta
Economics, Econometrics & Finance Education Social Sciences Other

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THE EFFECT OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE WITH INTELLECTUAL CAPITAL AS A MODERATING VARIABLE Mohammad Naufal Karim Bastara; I Gusti Ketut Agung Ulupui; Muhammad Yusuf
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0701.08

Abstract

This study aims to examine the effect of green accounting and corporate social responsibility (CSR) on financial performance, with intellectual capital as a moderating variable. This study uses a quantitative approach with secondary data from annual reports and sustainability reports. The sample consists of 35 energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Financial performance is measured by Return on Assets, green accounting by environmental costs, CSR by the Corporate Social Responsibility Index, and intellectual capital by the Value Added Intellectual Coefficient. Data were analyzed using panel data regression with a Moderated Regression Analysis approach using EViews 13. The results show that green accounting has a positive and significant effect on financial performance, while CSR has no significant effect. Intellectual capital does not moderate the relationship between green accounting or CSR and financial performance and has no significant effect on financial performance. These findings suggest that, in industries with high environmental exposure, environmental costs provide a stronger signal of efficiency and regulatory compliance that is positively valued by the market than long-term social programs. Furthermore, internal knowledge-based capabilities have not yet translated sustainability practices into measurable short-term financial benefits.
Co-Authors I Gusti Ketut Agung Ulupui Muhammad Yusuf