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All Journal TEKMAPRO Journal of Industrial Engineering and Management SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL PENDIDIKAN TAMBUSAI GEMA EKONOMI Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Innovative: Journal Of Social Science Research International Journal of Applied Management and Business
Sulhendri, Sulhendri
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Green Accounting, Environmental Performance: Mediating Role of Corporate Governance Suharti, Eni; Zatira, Dhea; Sulhendri, Sulhendri; Munzir, Munzir; Alamsyah, Sustari
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2947

Abstract

The focus of this research is to investigate the mediating role GCG in the relationship between green accounting, environmental performance, and financial performance of chemical companies listed IDX period 2019 – 2023 with a sample of 10 companies, where green accounting and environmental performance variables become independent variables with corporate governance as an intervening variable and financial performance as independent variables. The analysis used in this study is panel data regression to test the hypothesis and mediation test through the Sobel test with the help of EViews software. The results of the study are: green accounting and environmental performance partially affect corporate governance, green accounting, environmental performance and corporate governance have a positive effect on financial performance. The implications of this study show that the company's attention to environmental aspects through green accounting practices and environmental performance improvement, supported by good corporate governance, is able to encourage improved financial performance.
Co-Authors Abidah, Hilda Afrizah, Isni Alamsyah, Sustari Ar, Khorida Ayubi, Salahuddin Al Edi Purwanto Kinasih, Dini Hadiati Putri Luqman Hakim Munzir Munzir, Munzir Nuraeni Nuraeni Nurdin, M. Arief Firman Nurullah, Kenang Octaviani, Nur Suci Prabawanto, Ahmad Priharta, Andry Rinaldo, Rinaldo Rustiana , Siti Hamidah Suharti, Eni Tanjung, Juita Tarmizi, M. Irfan Usrial, Nur Muhammad Majid Zatira, Dhea