JURNAL EKSBIS
Vol 25 No 2 (2024): JURNAL EKBIS (ANALISIS, PREDIKSI DAN INFORMASI)

HE INFLUENCE OF GREEN ACCOUNTING, CORPORATE EMISSION DISCLOSURE AND CORPORATE ENVIRONMENTAL GOVERNANCE AS A MODERATOR

Sofwan Hidayah, Muhammad (Unknown)
Sri Lastanti, Hexana (Unknown)



Article Info

Publish Date
30 Sep 2024

Abstract

This study aims to determine and find empirical evidence regarding the Influence of Green Accounting, Corporate Emission Disclosure and Corporate Environmental Performance on Financial Performance with Corporate Governance as a Moderator. This study uses secondary data with data collection techniques using financial and annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study uses a purposive sampling technique with a total sample of 96 from 32 companies. Data testing in this study uses multiple linear regression analysis. The results of the study indicate that Green accounting has a negative and significant effect on financial performance. Carbon emission disclosure has a positive and significant effect on financial performance. Corporate environmental performance does not have a significant effect on financial performance. Corporate governance weakens the effect of green accounting on financial performance, Corporate governance strengthens the effect of carbon emission disclosure on financial performance. Corporate governance is unable to moderate the effect of corporate environmental performance on financial performance, Corporate Governance of the company is unable to moderate the effect of Corporate environmental on financial performance.

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Journal Info

Abbrev

ekbis

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi Universitas Islam Lamongan dengan nomor terdaftar ISSN 1979-746X (cetak) dan ISSN 2621-4210 (online) adalah jurnal akses terbuka ilmiah yang diterbitkan oleh Litbang Pemas - Universitas Islam Lamongan. Jurnal Ekbis bertujuan untuk mempublikasikan ...