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All Journal IJLECR (International Journal of Language Education and Cultural Review) JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Pena Literasi SeBaSa: Jurnal Pendidikan Bahasa dan Sastra Indonesia Imajeri: Jurnal Pendidikan Bahasa dan Sastra Indonesia Lingua Rima: Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Bisnis Mahasiswa Journal of Sustainable Community Development International Journal of Law, Policy and Governance Computer & Science Industrial Engineering Journal
Sugeng Riadi
Fakultas Keguruan dan Ilmu Pendidikan UHAMKA
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Linking Green Accounting and CSR Practices to Financial and Sustainability Performance Kusuma Wardani, Ratri; Riadi, Sugeng
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.9993

Abstract

During the global pressure for environmental transparency, green accounting and CSR becomes a bridge between company’s profitability and sustainability. This research examines the influence of green accounting and CSR on financial performance and sustainability performance. PLS-SEM method with SmartPLS 4.1.2 would be used to analyze the data for this study. Samples used in this study consisted of 39 companies from mining and crude palm oil sectors listed on Indonesia Stock Exchange (IDX) between 2021-2023. Green accounting will be measured with PROPER awards. CSR will be measured based on environmental costs. Financial performance will be measured using ratio of Return of Assets (ROA), and sustainability performance will be measured with GRI 2021 index. Analysis results indicate that green accounting negatively impacts financial performance, but exerts a significant positive influence on sustainability performance. CSR positively enhances financial performance but has no significant effect on sustainability performance. Moreover, analysis confirms no mediating role of financial performance in the connections linking green accounting or CSR to sustainability performance.
Co-Authors Aprilian, Puja Ayu Puspitasari, Ayu Devano, Alrido Martha Dini, Sri Kamila Emzir Emzir, Emzir Fadillah, Fadillah - hasibuan, Rizki Hendrawan, Bambang Irianto, Danar Khomsatun, Umi Krismiwati Muatip Kusuma Wardani, Ratri Nani Solihati Novianti, Isnaini Nugraha, Edy Ratna Kumala Sari, Riuh RIA ANGGRAINI Riri Zelmiyanti, Riri Shinta Wahyu Hati Syafrina, Mia Syarifuddin Nur Wini Tarmini Yulinda yulinda