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Journal : Accounting Profession Journal (APAJI)

The Role of Green Technology in mediating the impact of GCG and Biodiversity Accounting on Energy and Mining Sector Performance Nisja Putra Zai, Simon; Santosa, Slamet
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and Biodiversity Accounting on the performance of companies in the energy and mining sectors. This study examines the adoption of green accounting as a mediator between GCG, biodiversity accounting, and company performance. The results showed that GCG and Biodiversity accounting, supported by the adoption of Green accounting, improved company performance. This study uses SEM-PLS to develop specific indicators for latent variables, based on 250 financial statements and sustainability performance. These findings have important implications for companies, governments, and stakeholders in supporting sustainability through the application of GCG principles and green technology. Further Research could extend this review to other sectors and explore the long-term impact of adopting environmentally friendly technologies on company performance.
Co-Authors ., Sareda Abdul Hayat Kasim Alanindra Saputra Amalia Chasanah Amiasih, Tri Amining Rahmasiwi, Amining Amir, Nur Jannah Amru Sukmajati, Amru Anak Agung Istri Sri Wiadnyani Anggraini, Meisi Anggun Nopitasari Asyhuri, Ahadia Busyaroh ATIKA GURITNA AYU, ATIKA GURITNA Baskoro Adi Prayitno Bowo Sugiharto Bowo, Sugiharto Darmansyah Tanjung, Jennyta Dhewi Desy Fajar Priyayi Dewi Puspita Sari DWI OETOMO Dwi Untari Ningsih Dyah Erlina Sulistyaningrum Eva Johannes Faisal Imam Prasetyo Feriana Solikati MP Harendza, David Harlita Harlita Ida Ayu Putu Sri Widnyani Ihda Nuria Afidah Joko Ariyanto Khoiroh, Miya Nisaul Kistantia Elok Mumpuni Laksmi Puspitasari Magdalena Litaay Maridi Maridi Meti Indrowati Moka, Willem Munif Said Hassan Murni Ramli Muzayyinah Muzayyinah Ningrum, Fahdilah Cahya Nisja Putra Zai, Simon Nurkhayati, Eko Permatasari, Vera Pranoto Pranoto Prastya, Muhamad Eka Prijanto, Tulus Primahana, Gian PUGUH KARYANTO Puput Dwi Maret Tanti Purusa, Dama Adi Rahayu Rahayu Rahmawati, Atika Budi Ratih Dewi Puspitasari Retno Widiastuti Riezky Maya P Riezky Maya Probosari Rina Wijayanti Rizki A.P. Santosa Robin Elni Rosad, Robin Elni Rosana Agus Rosita, Lisa Sajidan Sajidan Saparina, Riska Setiyaningrum, Erma Nur Sholikhah, Oktaviariesta Habibatus Sintaria Praptinasari Sri Dwiastuti Sri Widoretno Suranto Suranto Suranto Suryasatriya Trihandaru Susilaningrum, Dian Fajarwati Syukriyana, Dzikriya Tanjung, Jennyta Dhewi Darmansyah Tri Nugraheni P. Try Nesia Nurhemy Umar, Muhammad Ruslan UMI FATMAWATI Utami, Nova Indri VA Vellariani Dewi Palupi Vita Anggun Cahyani Winarni Winarni Winda Martyas Mara Dewi Wiwi A, Eka Dias Wiwin Ambarsari yati, indri Yesie Erma Yunita Yohanes Sardjono, Yohanes Yudi Rinanto Yuliana Indah Wulansari YULIANTI JATI MURWANI Yuni Pristiwati Noer Widianingsih Zai, Simon Zienitha, Anggie Meilinda Zohra Hasyim, Zohra