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All Journal E-Jurnal Akuntansi
Hadi Pramono
Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia
Economics, Econometrics & Finance

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Green Accounting as Pure Moderation: Foreign Ownership on Financial Performance Arya Raqli Purmalastu; Hadi Pramono; Azmi Fitriati; Rezky Pramurindra
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research aims to determine the impact of foreign ownership on the financial performance, where green accounting is a moderating variable. Green accounting is implemented using a percentage of environmental cost allocation in the statement of financial position. The analysis was carried out using multiple linear regression techniques using IBM SPSS 26. The sample used was sub-industrial mining companies registered on the IDX in 2019-2022, using a purposive sampling method to obtain 24 companies and 96 observation data. Based on the research results, it shows that foreign ownership has an effect on financial performance and green accounting is able to strengthen the influence of foreign ownership on financial performance.
Co-Authors Arya Raqli Purmalastu Azmi Fitriati Rezky Pramurindra