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All Journal Kompartemen : Jurnal Ilmiah Akuntansi
Melania Yovika Sunarjo
Universitas Pekalongan
Economics, Econometrics & Finance

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CSR and green accounting on financial performance: Good corporate governance as moderating variable Melania Yovika Sunarjo; Catur Ragil Sutrisno; Annisa’ Kurnia
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 22 No. 2 (2024): KOMPARTEMEN, Vol 22 No 2, September 2024
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i2.23774

Abstract

The purpose of this study  is to investigate how GCG influences the way that CSR and the use of Green Accounting affect the financial performance of mining sector businesses that are listed on the Indonesian Stock Exchange in 2020-2022 period. Based on the documentation method, a data collection technique that involves gathering yearly reports and sustainability reports about 150 samples from 50 mining sector enterprises that satisfied the research criteria were acquired. Purposive sampling is a data analysis technique used in this study. Using the IBM SPSS software, Moderated Regression Analysis (MRA) was the analysis method employed in this study. This study’s findings demonstrate that financial performance benefits from CSR and green accounting, and that GCG can increase these factor’s impact.
Co-Authors Annisa’ Kurnia Catur Ragil Sutrisno