Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS
Via Wahyuningtyas
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PENGUNGKAPAN CARBON ACCOUNTING DAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA KEUANGAN MELALUI GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI Via Wahyuningtyas; Mulyanto Nugroho
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1747

Abstract

This study aims to analyse the effect of carbon accounting disclosure and environmental performance on financial performance with good corporate governance (GCG) as an intervening variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study uses a quantitative approach with causal methods and purposive sampling techniques, resulting in 13 companies as samples. The data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) with the help of SmartPLS version 4 through outer model evaluation, inner model evaluation, and mediation effect testing. The results show that carbon accounting does not have a significant effect on financial performance, but it does have a significant effect on GCG. Environmental performance has a positive and significant effect on financial performance and GCG. Furthermore, GCG does not have a significant effect on financial performance and is unable to mediate the effect of carbon accounting or environmental performance on financial performance. These findings indicate that environmental performance has a more dominant direct effect on the financial performance of energy sector companies.
Co-Authors Nugroho, Mulyanto