Green Accounting, Biaya Lingkungan, CSR terhadap Kinerja Keuangan dengan Moderasi Ukuran Perusahaan (Studi Pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2020-2025)

Nurhidayah . (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Darul ‘Ulum Lamongan)
Novi Darmayanti (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Darul ‘Ulum Lamongan)
Have Zulkarnaen (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Darul ‘Ulum Lamongan)

Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 3 No. 1 (2026): Juli - September

This study aims to analyze the effect of green accounting, environmental costs, and Corporate Social Responsibility (CSR) on financial performance, as well as the role of firm size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2025. This study employs a quantitative approach using secondary data obtained from financial reports, annual reports, and sustainability reports of sample companies. A sample of 27 companies was selected using the purposive sampling technique, resulting in 162 observations. The data analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4. The results indicate that green accounting and environmental costs have no significant effect on financial performance, while CSR has a positive and significant effect on financial performance. Firm size is unable to strengthen the effect of green accounting and CSR on financial performance, nor moderate the effect of environmental costs on financial performance. Additionally, firm size has a negative and significant effect on financial performance.