JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Vol. 5 No. 1 (2022): Januari (2022) - Juni (2022)

PERANTARA KINERJA LINGKUNGAN YANG BAIK DALAM AKUNTANSI HIJAU MENDORONG KINERJA KEUANGAN

Utomo, Langgeng Prayitno (Unknown)



Article Info

Publish Date
29 Jun 2022

Abstract

When green accounting is combined with environmental costs, it shows that businesses who want to make more money will take into consideration all expenses, even those that have a negative impact on the environment. The purpose of this study is to ascertain how green accounting affects financial performance in main consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the years 2021–2023, using environmental performance as a mediating variable. The study used a quantitative technique and purposive selection to select samples from 108 data sets that were taken from each company's sustainability and annual reports. Path analysis was the data analysis method employed. The findings show that financial performance is positively impacted by green accounting, environmental performance is positively impacted by green accounting, and the relationship between green accounting and financial performance is mediated by environmental performance.

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Journal Info

Abbrev

JAD

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali ...