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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Proceeding SENDI_U Journal of Economic, Management, Accounting and Technology (JEMATech) Journal of Innovation in Business and Economics Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Inovasi Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) E-Jurnal Akuntansi
St. Dwiarso Utomo, St. Dwiarso
Faculty Of Economics And Business University Of Dian Nuswantoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : E-Jurnal Akuntansi

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Green Innovation as a Moderating: The Effects of ESG Disclosure and Financial Slack on Financial Performance Yohana Elliza Sitohang; Utomo, Dwiarso
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p20

Abstract

The dynamics towards sustainable energy encourage energy companies in Indonesia to integrate sustainability practices through ESG disclosure, financial slack as financial flexibility, and the implementation of green innovation. This study analyzes the effect of ESG disclosure and financial slack on the financial performance of energy sector companies and the role of green innovation as a moderating variable. The research data covers 16 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with 64 observations selected using purposive sampling and analyzed using Moderated Regression Analysis in SPSS. The analysis results indicate that ESG disclosure has not shown a significant relationship with financial performance, financial slack tends to be associated with decreased performance, while green innovation makes a positive contribution and strengthens the influence of financial slack, but does not moderate the relationship between ESG disclosure and financial performance.
Co-Authors Arya Shena, Niko Dul Muid Durya, Ngurah Pandji Mertha Agung Firstiyanendro, Lulut Jayati, Rima Dwi Jiarni, Tiwi Machmuddah, Zaky Maharani, Marcella Meyliana, Santika Muchamad Syafruddin Nu'ma, Kaila Faizatin PUTRI WULANDARI Putri, Sawitri Kemala Siswanto, Sherina Amalia Atha Sofha, Dewi Utami, Dita Wahyu Nur Widyani, Sheila Tama Wijayanti, Yashinta Putri Yohana Elliza Sitohang Yulita Setiawanta