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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Selvy Aprilianty
Program Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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The Effect Of Green Accounting, CGPI, And Business Strategy On Value Creation Moderated By Business Model Selvy Aprilianty; Dirvi Surya Abbas; Imam Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.11135

Abstract

This study examines the effect of green accounting, the Corporate Governance Perception Index (CGPI), and business strategy on creating value with business model also tested as a moderating variabel. Using a quantitative explanatory research design, the study analyzes 75 panel data observations from food and beverage manufacturinng companies listed on the Indonesia Stock Exchange during 2020-2024. Data were obtained from annual reports, sustainability reports, CGPI publication, and financial statements. Panel regression with the Fixed Effect Model and Moderated Regression Analysis (MRA) was employed. The results show that green accounting, CGPI, and business strategy each have a significant positive effect on creating value. Furthermore, business model strengthens the influence of both green accounting and CGPI on creating value. These findinngs highlight the importance of integrating sustainability practices, strong governance, and strategic orientation to enhance long-term corporate value.
Co-Authors Abbas, Dirvi Surya Imam Hidayat