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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Neha Navila Hawanti
Universitas Jambi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengaruh Green Accounting dan Profitability terhadap Reputasi Perusahan dengan Firm Size sebagai Variabel Moderasi: Studi Empiris Sektor Energi pada BEI 2022-2024 Neha Navila Hawanti; Fitrini Mansur; Dica Lady Silvera
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3306

Abstract

This study aims to analyze the influence of green accounting and profitability on corporate reputation, with firm size as a moderating variable. The independent variables in this study are green accounting and profitability. The dependent variable is corporate reputation, and the moderating variable is firm size. This is a quantitative study using an explanatory research design. The population in this study consists of all energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using purposive sampling, comprising 19 companies. The observation period spans three consecutive years, from 2022 to 2024, resulting in 57 observations.  The data used in this study consists of secondary data obtained from annual reports, sustainability reports, and PROPER scores published by the Ministry of Environment and Forestry (KHLK). The analysis technique employed was panel data regression using the Eviwers 14 software. The results of this study indicate that Green Accounting has a significant effect on Corporate Reputation, while Profitability does not have a significant effect on Corporate Reputation. The moderation test results show that Firm Size is able to moderate the relationship between Green Accounting and Corporate Reputation, while Firm Size is not able to moderate the relationship between Profitability and Corporate Reputation.
Co-Authors Dica Lady Silvera Fitrini Mansur