Pengaruh Green Accounting dan Environmental Performance Terhadap Sustainable Growth dengan Profitabilitas sebagai Variabel Moderasi
DOI:
https://doi.org/10.38035/jafm.v7i1.3095Keywords:
Akuntansi Hijau, Kinerja Lingkungan, Profitabilitas, Pertumbuhan BerkelanjutanAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan environmental performance terhadap sustainable growth serta efek moderasi dari profitabilitas pada perusahaan Energi di bursa efek Indonesia tahun 2021-2024. Jenis penelitian kuantitatif assosiatif dengan menggunakan data sekunder. Metode pemilihan sampel menggunakan purposive sampling. Hasil seleksi data penelitian diperoleh 26 perusahaan yang lolos seleksi dengan 4 tahun analisis mulai dari tahun 2021 hingga tahun 2024. Penelitian menggunakan data panel yang dianalisis menggunakan moderated regression analysis dengan bantuan software statistik Eviews 12. Hasil penelitian menunjukan bahwa green accounting tidak berpengaruh terhadap sustainable growth. Sedangkan environmental performance berpengaruh terhadap sustainable growth. Selain itu, profitabilitas memoderasi pengaruh green accounting terhadap sustainable growth. Temuan ini memberikan implikasi bagi perusahaan yaitu perusahaan di harapkan dapat mengelola green accounting dan environmental performance dengan baik agar mampu mendukung ekspansi bisnis yang direncanakan.
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