Pengaruh Green Accounting Terhadap Kinerja Lingkungan & Kinerja Keuangan Pada Perusahaan Manufaktur

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dc.contributor.advisorSinarti, Sinarti
dc.contributor.authorElsa Agustina Siagian Elsa Agustina Siagian
dc.date.accessioned2025-09-23T05:15:05Z
dc.date.issued2025-08-08
dc.descriptionThis quantitative study examines the causal relationship between green accounting implementation, environmental performance (measured by ESG scores), and financial performance (measured by ROA) in Indonesian manufacturing companies listed on the IDX (2019-2021). Utilizing secondary data and regression analysis, the findings indicate that green accounting significantly improves environmental performance but has no direct effect on short-term financial performance. Environmental performance is identified as a partial mediator, suggesting that financial benefits are achieved indirectly through enhanced ecological outcomes. The research supports Legitimacy and Stakeholder theories, highlighting the role of sustainable practices in maintaining corporate social license to operate.
dc.description.abstractThis study analyzes the effect of green accounting on environmental and financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using a quantitative approach with secondary data from 30 firms, the results show that green accounting significantly improves environmental performance, but has no direct effect on Return on Assets (ROA). Environmental performance acts as a partial mediator in the relationship. These findings support legitimacy theory and stakeholder theory within the context of sustainable business practices.
dc.identifier.citationAPA
dc.identifier.kodeprodiKODEPRODI62301#Akuntansi Manajerial
dc.identifier.nidnNIDN1011107801
dc.identifier.nimNIM4112101029
dc.identifier.urihttps://repository.polibatam.ac.id/handle/PL029/4420
dc.publisherPoliteknik Negeri Batam
dc.relation.ispartofseries-
dc.subjectFinancial Performance
dc.subjectSustainability Reporting
dc.titlePengaruh Green Accounting Terhadap Kinerja Lingkungan & Kinerja Keuangan Pada Perusahaan Manufaktur
dc.typeArticle

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