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All Journal Riset Akuntansi dan Keuangan Indonesia
Siti Fatimah Mohd Kassim
Department of Accounting and Finance, Management and Science University
Economics, Econometrics & Finance

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Green Accounting, Environmental Performance, and Green Innovation: Do Governance Mechanisms Matter for Corporate Profitability? Diah Septya Rini; Nabila Na'ma Aisa; Siti Fatimah Mohd Kassim
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i2.18450

Abstract

This study examines the effects of green accounting, environmental performance, green process innovation, and green product innovation on corporate profitability, with Good Corporate Governance (GCG), proxied by managerial ownership, as a moderating variable. Using a quantitative approach, the study analyzes secondary data from annual and sustainability reports of 85 companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during 2020–2024, resulting in 403 firm-year observations. The hypotheses were tested using panel data regression and Moderated Regression Analysis (MRA) with the Fixed Effects Model. The results indicate that green accounting and environmental performance do not significantly affect profitability. Green process innovation has a significant negative effect, while green product innovation has a significant positive effect on profitability. Furthermore, managerial ownership strengthens the positive effect of green accounting, strengthens the negative effect of green process innovation, weakens the positive effect of green product innovation, and does not moderate the relationship between environmental performance and profitability.
Co-Authors Diah Septya Rini Nabila Na'ma Aisa