Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi
DOI:
https://doi.org/10.38035/dar.v4i2.3910Keywords:
Green Accounting, Kinerja Lingkungan, keberlanjutan, kinerja keuanganAbstract
Perubahan paradigma bisnis menuju keberlanjutan mendorong perusahaan untuk tidak hanya berorientasi pada pencapaian keuntungan, tetapi juga mempertimbangkan aspek lingkungan dalam aktivitas operasionalnya. Penerapan green accounting dan peningkatan kinerja lingkungan menjadi strategi penting dalam mendukung keberlanjutan perusahaan, meskipun hubungan keduanya terhadap kinerja keuangan masih menunjukkan hasil yang beragam. Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan kinerja lingkungan terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif korelasional dengan data panel yang diperoleh dari laporan tahunan perusahaan, Bursa Efek Indonesia, dan sumber pendukung lainnya. Sampel penelitian terdiri atas 8 perusahaan sektor energi selama periode pengamatan 5 tahun yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan Structural Equation Modeling Partial Least Square melalui aplikasi WarpPLS 6.0. Hasil penelitian menunjukkan bahwa green accounting berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Selain itu, ukuran perusahaan tidak terbukti mampu memperkuat pengaruh green accounting maupun kinerja lingkungan terhadap kinerja keuangan. Penelitian ini memberikan kontribusi bahwa penerapan informasi dan pengelolaan biaya lingkungan dapat menjadi faktor strategis dalam meningkatkan kinerja keuangan perusahaan
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