BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia

GREEN TECHNOLOGY INNOVATION & KINERJA KEUANGAN PERUSAHAAN: MEDIASI KINERJA LINGKUNGAN: -

Sari, Puspita (Unknown)



Article Info

Publish Date
31 Mar 2024

Abstract

The study aims to prove empirically that environmental performance mediates the effect of green technology innovation on corporate financial performance. This study uses SEM-PLS to analyze data and Warpl PLS 7.0 software to process the data. This study uses a purposive sampling method with many samples of 180 companies in the basic industrial sector and chemicals, mining, and agriculture listed on the Indonesia Stock Exchange and PROPER Indonesia rating during 2013-2018. The result shows that environmental performance partially mediates the effect of green product innovation on corporate financial performance which measured by ROA and ROE. Environmental performance was also found to be inconsistent mediates the effect of green process innovation on corporate financial performances which measured by ROA. The results of this study have confirmed the Resource Based View Theory and Natural Resource Based View Theory.

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Journal Info

Abbrev

BAKI

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...