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Kumalasari, Roro Endah
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Library & Information Science

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The Influence of Green Accounting, Environmental Performance, And Share Ownership on Corporate Financial Performance with Corporate Social Responsibility as An Intervening Variable in Basic Industrial and Chemical Sector Companies Listed on the IDX, 2018 – 2022 Kumalasari, Roro Endah; Roslina, Nita Yura; Alvionita, Tia
Jurnal Computech & Bisnis (e-journal) Vol. 17 No. 2 (2023): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v17i2.227

Abstract

This study aimed to examine and evaluate the impact of Green Accounting, Financial Performance, and Stock Ownership on Corporate Financial Performance (CFP) in the primary and chemical industry sectors of companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research also aimed to investigate the role of Corporate Social Responsibility (CSR) as an intervening variable in this relationship. The sample for this study comprised 80 companies operating in the primary and chemical industrial sectors listed on the BEI. The utilization of purposive sampling methodology chose the sample, and the analysis of the data was conducted using Eviews 9 software and Sobel calculations. This study's findings suggest that no statistically significant relationship exists between Green Accounting, Environmental Performance, Stock Ownership, and Corporate Financial Performance. The variable of interest, Corporate Social Responsibility (CSR), exerts a notable influence on the financial performance of corporations. Green Accounting and Environmental Performance variables exhibit a notable influence on Corporate Social Responsibility. However, the variable of Stock Ownership does not demonstrate a substantial impact on Corporate Social Responsibility. In addition, it can be observed that the variables of Green Accounting, Environmental Performance, and Stock Ownership do not exert independent influence on Corporate Financial Performance when mediated by Corporate Social Responsibility.
The Role Of CSR On Green Accounting, Environmental Performance, Share Ownership And Eco Control And Their Impact On Corporate Financial Performance Kumalasari, Roro Endah; Roslina, Nita Yura; Yusup, Maulana
Jurnal Computech & Bisnis (e-journal) Vol. 19 No. 2 (2025): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/d7fm0q73

Abstract

This study aims to evaluate the impact of Green Accounting, Environmental Performance, Share Ownership, and Eco Control on Corporate Financial Performance, with Corporate Social Responsibility serving as an intervening variable, across companies in the Basic and Chemical Industry Sector from 2020 to 2024. The specific objective is to conduct an in-depth analysis of CSR, particularly in the basic and chemical industries, where effective implementation of Green Accounting and Eco Control can yield significant benefits for various stakeholders. This research employs secondary data, specifically PROPER, Annual Reports, and Sustainability Reports. The employed sampling strategy is purposive, and data analysis is conducted in EViews, with intervening data processed using the Sobel method. The findings of this study indicate that green accounting, environmental performance, and eco control influence CSR, whereas share ownership does not. In the subsequent analysis, green accounting, environmental performance, and eco-control do not affect CFP, whereas share ownership and CFP have a reciprocal effect on CFP. The Sobel test indicates that the CSR variable does not mediate the effects of green accounting, environmental performance, share ownership, and eco-control on Corporate Financial Performance.
Co-Authors Alvionita, Tia Maulana Yusup, Maulana Mialasmaya, Siti Prawiranegara, Galih Putra Putri, Amalia Erfiana Tiara Roslina, Nita Yura