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All Journal Juara: Jurnal Riset Akuntansi Jurnal Promosi Pendidikan Ekonomi Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Value: Jurnal Manajemen dan Akuntansi J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Jurnal Arastirma JUKESHUM: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Bisnis Indonesia JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Manajemen Akuntansi Indonesia Jurnal Riset Mahasiswa Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Masyarakat Jurnal Akuntansi Jurnal Pengabdian Masyarakat Widya Wiwaha
Priyastiwi, Priyastiwi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : Juara: Jurnal Riset Akuntansi

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Pengaruh Green Accounting dan Sustainability Report Terhadap Return on Assets dengan Mediasi Investasi Lingkungan Kasih, Annisa Tiara; Priyastiwi, Priyastiwi
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.10968

Abstract

Environmental sustainability represents a critical dimension in both business operations and societal wellbeing. Raw material companies, whose operations inherently depend on natural resources, are expected to maintain environmental standards in accordance with regulatory frameworks. This study investigates the relationship between sustainability reports and green accounting practices on return on assets, with environmental investment serving as a mediating variable. The research employs quantitative methodologies, focusing on raw goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical framework utilizes multiple linear regression, with sample selection conducted through purposive sampling, yielding 31 companies and 93 combined annual and sustainability reports that met the established criteria. The findings reveal that green accounting shows a significant positive effect on return on assets, while sustainability report has no significant effect on return on assets. Furthermore, environmental investment effectively mediates the relationship between green accounting and return on assets but fails to mediate the connection between sustainability reporting and return on assets. These results suggest that companies aligning their operational capabilities with environmental considerations can indirectly enhance their return on assets performance.
Co-Authors A Halim Afifah, Rahayu Nur Agustin SW, Fitria Ambarwati, Lilik Cahyadi, Rizal Rahmat Dewantoro, Fakhrul Diyah Kusumastuti Dwi Novitasari Fajar, Rizki Nur Hermawan, Beni Wahyu Husadari, Daning INSIATININGSIH, INSIATININGSIH Irfana , Ajeng Widha Jaya Dilaga, Jodi Junianto, Rohedy Kartiko Kasih, Annisa Tiara Kristiyani, Anik Kurnia, Elis Laili, Ina Rizqia Larasshati, Kinanthi Linawati Linawati Mathori, Muhammad Mawaddah, Sulalatul Nengi, Soleman Umbu Nugrahaningtyas, Amiradewi Febrina Nur Hidayati, Khusna Nur Widiastuti Nur’aini, Fitri Prasetyo, Agung Slamet Prihamboro, Nugroho Purnomo , Budi Prakosa Radito Adi Putri, Desfia Eka Rahman, Abiyan Riauwanto, Selamat Riauwanto, Slamet Rismiyati, Eni Sapputri , Vianita Ely Saputra, Dewan Saputra, Nunung Saputri, Raden Roro Brian Geta Hari Septiyaningrum, Erlina Seran, Agustina Hoar Setyawati, Naini Siti Arifah Sofiati Sofiati, Sofiati SRI WARDANI Sriwidharmanely, Sriwidharmanely Subkhan, Muhammad Sutrichastini, Ary Sutrischastini, Ary Sutriyono, Agus Eko Syarif Hidayatullah Tjahjono, Achmad Uswatun Chasanah Uswatun, Chasanah Wahyu Purwanto Wibowo, Panglima Zufar Yenni Kurnia Gusti Yuliantoro, Rendi