PENGARUH PENERAPAN GREEN ACCOUNTING DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN DENGAN SUSTAINABLE ACCOUNTING SEBAGAI VARIABEL MODERATING

Authors

  • Fenny Afrida Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
  • Dian Setyorini STIE Eka Prasetya

DOI:

https://doi.org/10.37403/financial.v10i2.617

Abstract

Pada saat ini kita dihadapkan pada era industrialisasi yang mana banyak perusahaan yang dihadapkan dengan persaingan baik dalam skala nasional maupun internasional. Hal itu membuat pertumbuhan ekonomi berlangsung sangat pesat. Untuk menanggulangi kegiatan bisnis terhadap isu lingkungan adalah dengan menerapkan green accounting. Selain itu, perusahaan juga diharuskan untuk menciptakan konsep inovasi yang menghasilkan produk, proses, ataupun teknologi baru yang ramah lingkungan disebut dengan green innovation. Penelitian ini dilakukan bertujuan untuk melihat peranan dan kontribusi perusahaan di Sektor Pertambangan dalam menerapkan green accounting dan green innovation dalam meningkatkan kinerja keuangan perusahaan dengan sustainable development sebagai variabel moderating. Peneltian ini dilakukan di perusahaan sektor pertambangan yang terdaftar di BEI dengan kurun waktu 2021-2023. Model analisis data yang digunakan yaitu dengan menggunakan Structural Equation Model (SEM). Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI dalam kurun waktu 2021-2023, dan teknik yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa green accounting dan green innovation berpengaruh terhadap kinerja keuangan, sedangkan sustainable development tidak mampu memoderasi pengaruh antara green accounting dan green innovation terhadap kinerja keuangan.

 

Kata kunci: Akuntansi Hijau, Inovasi Hijau, Kinerja Keuangan, Pembangunan Berkelanjutan

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Published

2024-12-20

How to Cite

Afrida, F., & Setyorini, D. (2024). PENGARUH PENERAPAN GREEN ACCOUNTING DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN DENGAN SUSTAINABLE ACCOUNTING SEBAGAI VARIABEL MODERATING. FINANCIAL: JURNAL AKUNTANSI, 10(2), 221–233. https://doi.org/10.37403/financial.v10i2.617

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