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All Journal JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK)
Lailan Syafrina Hasibuan
Universitas Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

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GREEN ACCOUNTING MEETS CSR: EXPLORING THEIR IMPACT ON SUSTAINABLE DEVELOPMENT IN INDONESIA'S PALM OIL COMPANIES Yunita Sarah Siregar; Lailan Syafrina Hasibuan; Syafrita Ridha Ginting
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2433

Abstract

This study investigates the interplay between green accounting practices, corporate social responsibility (CSR), and sustainable development within Indonesian palm oil companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The primary objective is to determine the impact of green accounting on sustainable development, with CSR functioning as an intermediary. Utilizing path analysis and the Sobel test to evaluate mediation, the findings reveal a significant negative relationship between green accounting and CSR, potentially attributable to an imbalance in prioritizing environmental metrics over social initiatives. Conversely, CSR demonstrates a significant positive influence on sustainable development; however, it fails to mediate the relationship between green accounting and sustainability. The research underscores the necessity of aligning green accounting with CSR strategies to achieve sustainable development objectives. It also emphasizes the importance of active stakeholder engagement and periodic evaluations to devise more effective strategies for sustainability in Indonesia's palm oil sector.
Co-Authors Jane Melita Keliat Jhon Martin Putra Siregar Juli Novita Sari Muhammad Anggia Muchtar Rangga Wardana Syafrita Ridha Ginting Wina Nurfitriani Yasmin Chairunisa Muchtar Yunita Sarah Siregar