Corporate Sustainability as an Intervening Variable in the Effect of Green Accounting on Financial Performance
Journal: International Journal of Multidisciplinary Research and Publications (Vol.6, No. 12)Publication Date: 2024-06-15
Authors : Elsa Meitasari; Dewita Puspawati;
Page : 172-177
Keywords : ;
Abstract
— This study aims to analyze the effect of green accounting on financial performance with corporate sustainability as an intervening variable in Manufacturing companies in Indonesia Stock Exchange 2019-2021. The population in this study is Manufacturing companies in Indonesia Stock Exchange 2019-2021 which have complete annual reports. Meanwhile, the sample in this study is a manufacturing company that has published annual reports for three years, namely from 2019 to 2021. The analysis technique used is multiple linear regression analysis with intervening variables. The results of this study indicate that green accounting does not affect financial performance, green accounting has no effect on CSMS, and CSMS does not affect financial performance (ROA), CSMS has an effect on financial performance (Tobin's Q), green accounting has no effect on financial performance (ROA) which intervening by CSMS, and green accounting has an effect on financial performance (Tobin's Q) which intervening by CSMS.
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