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Surahmat Surahmat, Surahmat
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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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Effect of Green Accounting and CSR Disclosure on Financial Performance, Moderated by Institutional Ownership Surahmat, Surahmat; Sailendra, Sailendra; Mulyadi, JMV
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2807

Abstract

Financial performance is a description of the company's financial condition in a certain period that shows the company's ability to manage its resources. This study aims to analyze the effect of green accounting and CSR disclosure on financial performance, moderated by institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023. Financial performance projected by Return on assets (ROA). This test uses 50 samples of company data using purposive sampling method. Data analysis method using multiple linear regression. The results showed that green accounting which is proxied with Public Disclosure Program for Environmental Compliance (PROPER) predicate has a negative and significant effect on financial performance. CSR disclosure has a positive effect on financial performance. Institutional ownership moderates the influence of green accounting on financial performance and a negative moderator in the relationship between CSR disclosure and financial performance.
Co-Authors Abdullah, Ahmad Afif Ahmad Zarkasih Ahnafiyah, Hilya Labibah Hamidah Akbar, Arya Fadila Alfandi, Moh. Alfarizi, Akhmad Salman Aprina, Ina Opi Arabiatul Adawiyah, Arabiatul Arif Rahman Ashofa, Farisa Nuril Auna, Luluatun Nada Azani, Sadik Azkiyah, Dzurrotul Maulidah B.R. Suryo Baskoro Burhanudin, Muhamad Edi Subkhan, Edi Egga Asoka Fahmi Ajismanto Fatimatuzzahro, Maudy Febianti, Risania Febrianty, Febrianty Firmansyah, Muhammad Rizqi Guntoro Barovih, Guntoro Hadiyah, Kusnia Nur Hidayah, Nurma I Dewa Putu Wijana Ibriziyah, Ibriziyah Imamah, Fardan Mahmudatul Indra Satriadi JMV Mulyadi Karina, Alfa Zulia Dwi Kesuma, Fitrianto Puja Khasanah, Putri Nurul Kusnandar, Meivi Mak'isyah, Yusrina Al Mi’rojuddin, Muhammad Fahmi Moh. Zainal Fanani, Moh. Zainal Natawijaya, Krisna Ni'mah, Faiqotun Ni’mah, Elok Nihayatun Novi Eka Susilowati, Novi Eka Nugraha, Lintang Hakim Nurfitri, Yunita Rara Nurjanah, Tria Pameli, Alem Prasandha, Diyamon Prasetyo, Hendra Ade Pratama, M. Rizky Anugrah Prayoga, Axse Subur Puji Hastuti, Maya Dwi Putri, Ermalinda Oktavera Putro, Rochid Tri Hanggoro Ravie Kurnia Laday Rohayatun, Siti Rohim, Bima Nur Fadhilatur Rohmah, Aniyatur Rohmah2, Ulfi At-Tiqohtur Rosa, Selvia Dia Sahdiyah, Khalimatus Sailal Arimi Sailendra, Sailendra Samosir, Amril Sari, Dewi Dita Setiawan, Wahyu Firman Subakti, Muhammad Baha Uddin Sulistiyanto Sulistiyanto, Sulistiyanto Sulistyowati Sulistyowati Syecha, Aulia Himatus Thubazzainun, Muhammad Addin Walida, Sikky El Widhanarto, Ghanis Putra Wijaya, Intan Syamsyyana Yayan Eryk Setiawan Zahra, Zavira Nurul Zulkhair Bahri , Ahmad