Corporate Governance Sebagai Pemoderasi Green Accounting dan Corporate Social Responsibility Terhadap Kinerja Keuangan

Abstract

Mining companies' operational activities often generate environmental impacts in the form of air pollution, which can potentially harm public health and degrade the quality of the surrounding environment. This study aims to analyze the influence of Green Accounting and Corporate Social Responsibility on corporate financial performance. This study's novelty lies in the development of a research model. This study adds Corporate Governance as a moderator of the influence of Green Accounting and CSR on financial performance. The population in this study was 91 companies. The sampling method used in this study was purposive sampling, resulting in 18 companies that met the criteria. The data analysis method used in this study was moderated regression analysis. The results show that based on the results of research on energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 20222024 period, it can be concluded that Green Accounting and Corporate Social Responsibility (CSR) have a positive and significant effect on corporate financial performance. Thus, the better the implementation of these two aspects, the better the company's financial performance. Meanwhile, Corporate Governance has no direct effect on financial performance. However, Corporate Governance has been shown to strengthen the influence of Green Accounting on financial performance, but it cannot moderate the influence of CSR on corporate financial performance.