Determinants of Financial Performance with Sustainability Report as A Moderation Variable
Abstract
This study aims to determine the effect of green accounting, environmental performance, and environmental costs on the level of profitability of financial performance moderated by sustainability report. This research is quantitative in the type of causality, with a research population of 80 manufacturing companies’ industrial classification based on production results for the 2020-2022 period and determination of the number of samples of 20 companies obtained through purposive sampling techniques. Data collection was carried out using secondary data tracing through the Indonesia Stock Exchange and the GRI G4 index of each company. Data processing using SPSS software program is analyzed with a multiple linear regression analysis approach Moderated Regression Analysis (MRA). Based on the results of the study shows that green accounting, environmental performance, and environmental costs do not have a significant effect on financial performance
References
Aniela, Y. (2012). Peran Akuntansi Lingkungan Dalam Meningkatkan Kinerja Lingkungan dan Kinerja Keuangan Perusahaan. Berkala Ilmiah Mahasiswa Akuntansi, 1(1), 15–19.
Asokawati, S., & Roekhudin. (2019). Analisa Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Inisiative (GRI) 4.0 Pada PT. Telekomunikasi Indonesia (Persero), Tbk. Tahun 2013-2017. Jurnal Ilmiah Mahasiswa FEB, 8(1), 1–9.
Astiti, W. (2014). Implementasi Green Accounting Berbasis University Social Responsibility (Usr) Di Universitas Negeri Yogyakarta. Nominal, Barometer Riset Akuntansi Dan Manajemen, 3(2). https://doi.org/10.21831/nominal.v3i2.2699
Dewi, S. R. (2016). Pemahaman Dan Kepedulian Penerapan Green Accounting : Studi Kasus UKM Tahu Di Sidoarjo. Seminar Nasional Ekonomi Dan Bisnis, 497–511.
Fahmi, I. (2012). Analisis Laporan Keuangan (D. Handi (ed.); 2nd ed.). Alfabeta.
Faisal, A., Samben, R., & Pattisahusiwa, S. (2018). Analisis kinerja keuangan. Kinerja, 14(1), 6. https://doi.org/10.29264/jkin.v14i1.2444
Faizah, B. S. Q. (2020). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 12(2), 94–99. https://doi.org/10.23969/ jrak.v12i2.2779
Hadriyani, N. L. I., & Dewi, N. W. Y. (2022). Pengaruh Aspek Green Accounting Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi ) Universitas Pendidikan Ganesha, 13(2), 357–367.
Hanum, Z., & Hidayat, S. (2017). Faktor – faktor yang mempengaruhi perilaku konsumen dalam keputusan pembelian sepatu merek nike di kota medan. Jurnal Bisnis Administrasi, 06, 37–43.
Hartiah, P. S. P., & Pratiwi, A. (2022). Studi Literatur Riview Analisis Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan. Al-Bay’ Journal Of Sharia Economic and Business, 1. https://doi.org/https://doi.org/10.24952/bay.v1i1.5784
Hasanah, N., & Hariyono, S. (2022). Analisis Implementasi Green Financing Dan Kinerja Keuangan Terhadap Profitabilitas Perbankan Umum Di Indonesia. Jurnal Ekobis : Ekonomi Bisnis & Manajemen, 12(1), 149–157. https://doi.org/10.37932/ j.e.v12i1.444
Hati, R. P. (2018). Analisis Penerapan Green Accounting Berbasis University Social Responsibility (Usr) Pada Universitas Riau Kepulauan Dan Universitas Internasional Batam. Measurement : Jurnal Akuntansi, 12(1), 111. https://doi.org/10.33373/measure.v12i1.1317
Hetman, O., Iermakova, O., & Laiko, O. (2019). Eco-innovations under conditions of glocalization of economic and sustainable development of the regional economy. Ekonomia i Środowisko. https://yadda.icm.edu.pl/baztech/element/ bwmeta1. element.baztech-bf0165b2-66b6-42ee-8fa8-3d0983fb94e1
Jumingan. (2006). Analisis Laporan Keuangan (1st ed.). Bumi Aksara.
Novriani Gultom, H., & Nurmaysaroh. (2021). Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 1(2), 191–198. https://doi.org/10.55047/transekonomika.v1i2.36
Prena, G. (2021). Pengaruh Penerapan Green Accounting, Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. 3.
Priatna, H. (2016). Pengukuran Kinerja Perusahaan Dengan Rasio Profitabilitas. Jurnal Ilmiah Akuntansi, 7(2), 44–53.
Ramadhani, K., Saputra, M. S., & Wahyuni, L. (2021). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Perusahaan Sebagai Variabel Moderasi. Jurnal Manajemen Dirgantara, 14(2), 211–224. https://doi.org/http://dx.doi.org/10.25105/ jat.v9i2.14559
Retno, R. D., & Priantinah, D. (2012). Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan (Studi Empiris pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2007-2010). Nominal, Barometer Riset Akuntansi Dan Manajemen. https://doi.org/10.21831/nominal.v1i2.1000
Sugiyono. (2019). Metode Penelitian Pendidikan (Kuantitatif, Kualitatif, Kombinasi, R&D dan Penelitian Pendidikan). Alfabeta.
Sunaryo. (2013). Hubungan Antara Persepsi Tentang Kondisi Fisik Lingkungan Kerja Dengan Sikap Kerja Dalam Meningkatkan Etos Kerja Karyawan UD. Es We Di Surakarta. Jurnal Talenta Psikologi, 2(2).
Zainab, A., & Burhany, D. I. (2020). Biaya Lingkungan, Kinerja Lingkungan, dan Kinerja Keuangan pada Perusahaan Manufaktur. Industrial Research Workshop and National Seminar, 26–27.
Zhao, P. (2013). An energy management system for building structures using a multi-agent decision-making control methodology. IEEE Transactions on Industry Applications, 49(1), 322–330. https://doi.org/10.1109/TIA.2012.2229682
Copyright (c) 2025 Tista Fadhil Permana, Darti Djuharni, Tutik Arniati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in this journal agree to the following terms:
- The authors confirm that they are the authors of the submitted article, which will be published (online) in the journal IJABO (International Journal Administration, Business & Organization) by the Asosiasi Ahli Administrasi Indonesia (A3i), Bandung, Indonesia. The author’s name will be evident in the article. The publisher makes all decisions regarding the layout and distribution of the work.
- Authors guarantee that the work is their own original creation and does not infringe any statutory or common-law copyright or any proprietary right of any third party. In case of claims by third parties, authors commit themself to defend the interests of the publisher and shall cover any potential costs.
- Authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). This license allows the redistribution and reuse of papers provided the authorship is properly credited.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., posting it to an institutional repository or publishing it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as this can lead to productive exchanges and earlier and greater citations of published work.
