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All Journal Jurnal Ekonomika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat (ABDIRA) Bima Journal : Business, Management and Accounting Journal Dinamika Journal of Economics, Entrepreneurship, Management Business and Accounting INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Putri, Ferica Christinawati
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Capital Expenditure and Environmental Disclosure: Profitability’s Role in Driving Financial Performance Nainggolan, Yohanna Thresia; Januardyh, Andhika; Wulandari, Truly; Putri, Ferica Christinawati; Irna, Rizky Agusriyanti
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i3.914

Abstract

Purpose – This study investigates financial performance determinants, focusing on capital expenditure (capex) and environmental management accounting practices in cost allocation and disclosure, with profitability acting as a mediating variable. Design/methodology/approach – A quantitative approach was applied using secondary data from 30 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Data analysis employed the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to assess both direct and mediating relationships. Finding/Results – The results reveal that capex and environmental disclosure do not significantly affect financial performance. Moreover, profitability fails to mediate the relationship between capex, environmental disclosure, and financial performance. These findings highlight that investments in capital and environmental initiatives may require a longer-term horizon before influencing profitability and financial performance. Originality/Value – This research introduces a novel perspective by integrating capex and environmental disclosure into one analytical framework and testing profitability as a mediator in the Indonesian property sector context, which remains underexplored.
Co-Authors Agusriyanti, Rizky Al Zahra, Maya Nur Al’idrus, Muhammad Ananda, Olyvia Ariani Ariani Balloteng, Bunga Najwa Devi, Charitin Irna, Mardiyah Januardyh, Andhika Kartini Kartini Kartini Lailiah, Nurzhahratul Lisdawati Lisdawati Lubis, Amanda Putri Salsabila Margiyono, Margiyono Marvin, Miranda Nainggolan, Yohanna Thresia Pratiwi, sulistya rini Pratiwi, Sulitya Rini Putri, Anindha Zalwana Rahmawati, Meylin Rizky Agusriyanti Irna Salsabila, Ananda Aprilia Wulandari, Truly