Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal International Journal of Economics and Management Research
Yesi Pradipta Sitohang
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Green Accounting and Public Stock Ownership on Financial Performance: CSR Disclosure as an Intervening Variable in Basic and Chemical Industry Sector Companies Listed on the IDX 2021-2023 Yesi Pradipta Sitohang; Devi Astriani; Ade Trisyanto
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.468

Abstract

This study aims to analyze how green accounting and public share ownership affect financial performance through CSR disclosure in basic and chemical industry sector companies listed on the IDX in 2021-2023. The population in this study includes 111 companies. The method used in determining the sample based on the existing population is purposive sampling so that 37 samples are obtained. The analysis in this study was carried out through multiple linear regression through the help of data processing applications. The data analyzed is secondary data obtained from annual reports and sustainability reports of basic and chemical industry sector companies from the IDX and the company's official website. The findings of this study show that “green accounting variables have a significant effect on financial performance”. Similarly, “public share ownership is proven to have a significant effect on financial performance”. In contrast to the green accounting variable, “public share ownership and financial performance have no significant influence on CSR disclosure”. In addition, “green accounting variables and public share ownership also have no influence on financial performance through CSR disclosure as an intervening variable”
Co-Authors Ade Trisyanto Devi Astriani