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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Gema Wiralodra International Journal of Financial, Accounting, and Management International Journal of Finance Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eJEBA
Rachman, Andry Arifian
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : eJEBA

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PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN SUSTAINABLE DEVELOPMENT SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN INDEKS SRI-KEHATI TAHUN 2020–2024: THE EFFECT OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE WITH SUSTAINABLE DEVELOPMENT AS A MEDIATION VARIABLE IN SRI-KEHATI INDEX COMPANIES IN 2020–2024 Marjuki, Muhamad; Rachman, Andry Arifian
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60005

Abstract

This study aims to examine the effect of green accounting on financial performance with sustainable development as a mediating variable. This research adopts a quantitative approach using Partial Least Squares (PLS) analysis with SmartPLS 4 software. The sample consists is companies listed on the SRI-KEHATI Index during the 2020–2024 period, selected through purposive sampling. The findings indicate that green accounting has a positive and significant effect on financial performance. However, green accounting has a negative and insignificant effect on sustainable development. Sustainable development, on the other hand, has a minor but favorable impact on financial performance. Furthermore, sustainable development is unable to mediate the relationship between green accounting and financial performance.
Co-Authors AP, Weinberg Janne Trisnawaty Eri Prabowo Fadjar, Achmad Ikram, Syafrizal Lestari Barus, Irene Sukma Marjuki, Muhamad Mirna Dianita Nurjanah Putri, Intan Femizah RACHMAT HIDAYAT Rachmawati, Intan Ramdhan, Rizky Mochammad Rima Rachmawati Simanjorang, Mega Sukaesih, Evi