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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Sebatik Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal ABDINUS : Jurnal Pengabdian Nusantara Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Berajah Journal ABDI EQUATOR Educoretax Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Dharma: Jurnal Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Akurasi
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Journal : Journal of Contemporary Accounting

The effect of green innovation in mediating the effect of ownership on profitability growth Rahman, Syarif Syahrul; Heniwati, Elok; Helmi, Syarif M.
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art5

Abstract

This study investigates the Influence of Green Innovation (GI) in mediating the effect of Ownership on profitability growth, based on the Resource-Based View (RBV) theory. Profitability growth is measured using Return on Assets (ROA) for companies listed in the LQ45 index during the 2018–2022 period, with purposive sampling. Data analysis was conducted using Panel Data Regression Analysis through EViews 12 software. The results show that Ownership does not have a direct impact on profitability growth, while GI has a significant influence. Ownership also significantly affects GI; however, GI does not mediate the relationship between Ownership and profitability growth. These findings suggest that although Ownership does not directly drive profitability growth, it promotes GI initiatives that do. Moreover, while GI significantly enhances profitability growth, it does not mediate the indirect effect of Ownership on this growth.