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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Ika Widya Rahmadhani
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Economics, Econometrics & Finance

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PENGARUH GREEN ACCOUNTING DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2015-2019 Ika Widya Rahmadhani; Dwi Suhartini; Astrini Aning Widoretno
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.734 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.585

Abstract

This study was conducted to examine and analyze the effect of green accounting and public share ownership on financial performance through CSR disclosure in basic and chemical industry companies in 2015-2019. The population in this study amounted to 79 companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports and sustainability reports of companies in the basic and chemical industry sectors. The sampling technique used purposive sampling technique and data analysis using SEM PLS with WarpPLS 7.0 software. The results of this study indicate that green accounting has no effect on financial performance, while public share ownership and CSR disclosure have an effect on financial performance. Green accounting and public share ownership do not affect CSR disclosure, then green accounting and public share ownership do not affect financial performance indirectly through CSR disclosure.
Co-Authors Astrini Aning Widoretno Dwi Suhartini