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All Journal Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Mattawang: Jurnal Pengabdian Masyarakat ProBisnis : Jurnal Manajemen Jurnal Ekonomi Trisakti Jurnal Magister Akuntansi Trisakti Ekonomi Digital Dirkantara Indonesia Humanitas: Indonesian Psychological Journal
Wahyuni, Lidia
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Corporate Social Responsibility dalam Memediasi Pengaruh Green Accounting dan Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Energi di Indonesia Dimas Saukas Pribadi; Wahyuni, Lidia; Amalina, Nurhafifah
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.186

Abstract

Sustainability practices and sound corporate governance have become crucial in improving financial performance, particularly in the energy manufacturing sector, which has a significant environmental impact. This study aims to analyze the role of Corporate Social Responsibility in mediating the influence of Green Accounting and Good Corporate Governance on financial performance in energy manufacturing companies in Indonesia. CSR is positioned as a mediating variable that connects sustainability practices and governance to financial performance, which is measured using Return on Assets. This research employs a quantitative approach using secondary data from 27 companies based on annual reports covering the period 2020–2024. The findings indicate that Green Accounting and GCG have a significant influence on CSR, and that Corporate Social Responsibility positively affects financial performance. These results provide practical implications for companies in formulating sustainability strategies, and serve as a reference for investors and regulators in assessing the quality of corporate governance and social responsibility.
Co-Authors Adawiyah, Wiwik Robiatul Agus Salim Amalia, Fitri Prima Nur Amalina, Nurhafifah Apriani, Dietce Arnolt Kristian Pakpahan, Arnolt Kristian Ayu Aulia Oktaviani Darmawati, Deni Dimas Saukas Pribadi Dini Hariyanti Eleonora Sofilda Harahap, Cicely Delfina Hestiana, Neng Justine Tanuwijaya Kurniawati Leon, Farah Margaretha M. Yogi Riyantama Isjoni Magetsari, Ovy Noviati Nuraini Muhammad Zilal Hamzah, Muhammad Zilal Muna, Sarah Rizkika Ifa MURTANTO Naufal, Muhamad Netania Emilisa Nico Lukito Pertiwi, Arinda Deswanti Rahmandika Adipradana Shafrani Dizar Suryadi, Pangi Tarigan, Jul Seventa Titik Aryati Yuana Jatu Nilawati