CSR and green accounting on financial performance: Good corporate governance as moderating variable
The purpose of this study is to investigate how GCG influences the way that CSR and the use of Green Accounting affect the financial performance of mining sector businesses that are listed on the Indonesian Stock Exchange in 2020-2022 period. Based on the documentation method, a data collection tec...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Purwokerto
2024-12-01
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| Series: | Kompartemen: Jurnal Ilmiah Akuntansi |
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| Online Access: | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23774 |
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| author | Melania Yovika Sunarjo Catur Ragil Sutrisno Annisa’ Kurnia |
| author_facet | Melania Yovika Sunarjo Catur Ragil Sutrisno Annisa’ Kurnia |
| author_sort | Melania Yovika Sunarjo |
| collection | DOAJ |
| description | The purpose of this study is to investigate how GCG influences the way that CSR and the use of Green Accounting affect the financial performance of mining sector businesses that are listed on the Indonesian Stock Exchange in 2020-2022 period. Based on the documentation method, a data collection technique that involves gathering yearly reports and sustainability reports about 150 samples from 50 mining sector enterprises that satisfied the research criteria were acquired. Purposive sampling is a data analysis technique used in this study. Using the IBM SPSS software, Moderated Regression Analysis (MRA) was the analysis method employed in this study. This study’s findings demonstrate that financial performance benefits from CSR and green accounting, and that GCG can increase these factor’s impact. |
| format | Article |
| id | doaj-art-d04ede47cc7141ccab43893309e03b82 |
| institution | Kabale University |
| issn | 1693-1084 2579-8928 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Muhammadiyah Purwokerto |
| record_format | Article |
| series | Kompartemen: Jurnal Ilmiah Akuntansi |
| spelling | doaj-art-d04ede47cc7141ccab43893309e03b822025-01-09T08:17:50ZengUniversitas Muhammadiyah PurwokertoKompartemen: Jurnal Ilmiah Akuntansi1693-10842579-89282024-12-0122224325810.30595/kompartemen.v22i2.237746509CSR and green accounting on financial performance: Good corporate governance as moderating variableMelania Yovika Sunarjo0Catur Ragil Sutrisno1Annisa’ Kurnia2Universitas PekalonganUniversitas PekalonganUniversitas PekalonganThe purpose of this study is to investigate how GCG influences the way that CSR and the use of Green Accounting affect the financial performance of mining sector businesses that are listed on the Indonesian Stock Exchange in 2020-2022 period. Based on the documentation method, a data collection technique that involves gathering yearly reports and sustainability reports about 150 samples from 50 mining sector enterprises that satisfied the research criteria were acquired. Purposive sampling is a data analysis technique used in this study. Using the IBM SPSS software, Moderated Regression Analysis (MRA) was the analysis method employed in this study. This study’s findings demonstrate that financial performance benefits from CSR and green accounting, and that GCG can increase these factor’s impact.https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23774financial performancecorporate social responsibilitygreen accountinggood corporate governance |
| spellingShingle | Melania Yovika Sunarjo Catur Ragil Sutrisno Annisa’ Kurnia CSR and green accounting on financial performance: Good corporate governance as moderating variable Kompartemen: Jurnal Ilmiah Akuntansi financial performance corporate social responsibility green accounting good corporate governance |
| title | CSR and green accounting on financial performance: Good corporate governance as moderating variable |
| title_full | CSR and green accounting on financial performance: Good corporate governance as moderating variable |
| title_fullStr | CSR and green accounting on financial performance: Good corporate governance as moderating variable |
| title_full_unstemmed | CSR and green accounting on financial performance: Good corporate governance as moderating variable |
| title_short | CSR and green accounting on financial performance: Good corporate governance as moderating variable |
| title_sort | csr and green accounting on financial performance good corporate governance as moderating variable |
| topic | financial performance corporate social responsibility green accounting good corporate governance |
| url | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23774 |
| work_keys_str_mv | AT melaniayovikasunarjo csrandgreenaccountingonfinancialperformancegoodcorporategovernanceasmoderatingvariable AT caturragilsutrisno csrandgreenaccountingonfinancialperformancegoodcorporategovernanceasmoderatingvariable AT annisakurnia csrandgreenaccountingonfinancialperformancegoodcorporategovernanceasmoderatingvariable |