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Yogivaria, Doni Wirshandono
Universitas PGRI Kanjuruhan Malang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Keuangan

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The Effect of Green Accounting, Intellectual Capital, Sales Growth on Financial Performance with GCG Moderation Ulandari, Monica Novi; Indiraswari, Susmita Dian; Yogivaria, Doni Wirshandono
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/dxc82x85

Abstract

The purpose of the study was to examine the effect of green accounting, intellectual capital, and sales growth on financial performance with GCG as a moderating variable. The study used a quantitative approach, with data obtained from annual reports and sustainability reports available on the official website of the Indonesia Stock Exchange (IDX) and related company websites. The study population included 873 non-financial sector companies in the period 2021–2023. A total of 25 companies met the sample criteria after being selected using the purposive sampling method. The data analysis used the SEM PLS method. The results showed that there was no effect of green accounting on financial performance, but there was a positive effect of intellectual capital and sales growth on financial performance. In addition, GCG was unable to strengthen the relationship between green accounting and sales growth on financial performance, but was able to strengthen intellectual capital on financial performance.
Co-Authors Adi Suroso AgustiningTyas, Vika Erinna Alfinur, Alfinur Ali Fatoni, Risal Anggraini, Leli Anwar Made Ati Retna Sari Ayu, Eliza Sari Dimas Emha Amir Fikri Anas Emha Amir Fikri Anas, Dimas Endang BK Kristi, Mega Priscila Ferianti, Yuni Fikri, Dzulfikar Ahli Hermawan, Achmad David Indiraswari, Susmita Dian IRAWAN, MOKHAMAD Irma Irma Tyasari Jamhari Jamhari Keziana, Keziana Laikyer, Kristin Petra Lely Diyas Asari Lilik Sri Hariani Linda Wati Mari, Iwaldus Pebri Marten Luter Mochamad Fariz Irianto Rahmawati, Neni Riska Pratiwi Rosiana, Elsa Saiful Hidayat Sayoga, Raditya Setiyowati, Supami Wahyu Setyowati, Supami Wahyu Somad, Abdus Subrata, Hendra Prasetya Sulistyo Sulistyo Ulandari, Monica Novi Wahyudi, M Eko Watubun, Junikasih Sophia Yundari, Yundari