E-Jurnal Akuntansi
Vol. 34 No. 7 (2024)

The Mediation of CSR in the Influence of Green Accounting on Company Performance

Ni Made Pratiwi Nadi Saputri (Faculty of Economics and Business, Universitas Mataram, Indonesia)
Lilik Handajani (Faculty of Economics and Business, Universitas Mataram, Indonesia)



Article Info

Publish Date
18 Oct 2026

Abstract

This research aims to evaluate the impact of green accounting on corporate performance with the mediating role of corporate social responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 - 2022. The research population includes manufacturing companies listed on the IDX during the same period. Using purposive sampling, 46 samples were obtained, consisting of manufacturing companies that have consistently paid dividens for the past five years. This research employs quantitative data analysis methods and utilizes E-Views software for descriptive statistical analysis, classical assumption tests, path analysis, and hypothesis testing. The results indicate that CSR does not mediate the relationship between green accounting and company performance of manufacturing companies listed on the IDX from 2018 to 2022. The allocation of Environmental costs by the companies has not yielded positive results because companies have yet managed to reduce potential future liabilities. CSR functions merely as a social responsibilityand has not yet been able to provide sustainable environmental impact. reduce potential future liabilities.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...