The Implementation of Green Accounting and Corporate Social Responsibility on Financial Performance with Good Corporate Governance as a Moderating Variable

Wahyu Setiawan () and Suyanto ()
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Wahyu Setiawan: Universitas Sarjanawiyata Tamansiswa
Suyanto: Universitas Sarjanawiyata Tamansiswa

A chapter in Proceedings of the 1st International Conference on Business, Economic, and Social Sustainability (ICOBES 2025), 2026, pp 4-19 from Springer

Abstract: Abstract Companies are expected not only to focus on profitability but also to pay attention to environmental performance and corporate social responsibility (CSR). This study aims to examine the implementation of green accounting and corporate social responsibility on companies’ financial performance, with good corporate governance serving as a moderating variable. This study employs a quantitative research method, using secondary data, and the data analysis technique utilizes Warp PLS 0.7 software. Hypothesis testing is conducted using a Moderated Regression Analysis (MRA) model. The sample of this study consists of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling with a research period from 2020 to 2024, resulting in a sample of 20 companies. The results of the study indicate that green accounting has a positive and significant effect on financial performance, while CSR does not have a significant effect on financial performance. Furthermore, institutional ownership is unable to moderate the effect of green accounting and CSR on financial performance.

Keywords: Green Accounting; Corporate Social Responsibility; Good Corporate Governance; Financial Performance (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-626-5_2

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DOI: 10.2991/978-94-6239-626-5_2

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