INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Vol. 7 No. 2 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi

The Influence of Green Strategy and Green Organizational Culture on Environmental Performance Moderated by Media Exposure

Suharti Suharti (Universitas Trisakti)
Khomsiyah Khomsiyah (Universitas Trisakti)
Vinola Herawaty (Unknown)



Article Info

Publish Date
03 Nov 2026

Abstract

This study examines the effects of Green Strategy and Green Organizational Culture on Environmental Performance and tests whether Media Exposure strengthens or weakens those relationships. The study uses a quantitative causal design and secondary data from companies listed on the Indonesia Stock Exchange in 2023. The initial sample comprised 300 firm observations Data were collected from annual reports, sustainability reports, company publications, and environmental-related media coverage. Green Strategy was measured using a multidimensional content-analysis approach combining green product innovation, green process innovation, eco-label awareness, technological innovation, and green dynamic capabilities. Media Exposure was proxied by the existence and balance of positive and negative environmental news, while Environmental Performance was measured through environmental outcome indicators. The hypotheses were tested using multiple regression and Moderated Regression Analysis. The results show that Green Strategy has a positive and significant effect on Environmental Performance. Green Organizational Culture does not have a significant direct effect. Media Exposure does not significantly moderate the relationship between Green Strategy and Environmental Performance or between Green Organizational Culture and Environmental Performance. The findings emphasize that substantive implementation of green strategy is more decisive than organizational symbolism or media visibility alone.

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Journal Info

Abbrev

invest

Publisher

Subject

Economics, Econometrics & Finance

Description

INVEST : Jurnal Inovasi Bisnis dan Akuntansi is published by Lembaga Riset dan Inovasi Al-Matani as an information and communication media for practitioners, researchers and academics who are interested in the field of Business Management and Accounting Studies. First publish in September 2020. The ...