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All Journal Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Cindi Fatika
Universitas Muhammadiyah Bengkulu
Economics, Econometrics & Finance

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Pengaruh GCG dan Green Accounting terhadap Pengungkapan CSR Dimediasi Kinerja Keuangan Cindi Fatika; Rina Yuniarti; Mirra Sri Wahyuni
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.18

Abstract

The aim of this research is to empirically evaluate GCG and green accounting on CSR disclosure mediated by financial performance. The data used in this research is secondary data originating from the annual reports of mining companies listed on the Indonesia Stock Exchange (BEI) for 2012-2022. The number of samples collected using purposive sampling technique was 4 companies. The data analysis technique in the research uses the SEM-PLS program which is processed with WarpPLS 7.0. The research results show that Good Corporate Governance (GCG), which is proxied using the independent board of commissioners variable, has a negative effect on CSR disclosure, , green accounting has a positive effect on CSR disclosure, financial performance cannot mediate the influence of the independent board of commissioners on disclosure. CSR, financial performance cannot mediate the influence of the audit committee on CSR disclosure, financial performance cannot mediate the influence of green accounting on CSR disclosure.
Co-Authors Mirra Sriwahyuni Rina Yuniarti, Rina