The Relationship of Green Accounting on Financial Performance with Environmental Performance as a Mediation Variable

Wulan Rezky Amalya (), Eko Ganis Sukoharsono and Alphasyah Lazuardy Sidarta
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Wulan Rezky Amalya: Brawijaya University
Eko Ganis Sukoharsono: Brawijaya University
Alphasyah Lazuardy Sidarta: Brawijaya University

A chapter in Proceedings of the 2022 Brawijaya International Conference (BIC 2022), 2023, pp 5-18 from Springer

Abstract: Abstract The objective of the study is to examine the mediation of environmental performance on the relationship between green accounting and financial performance. The population in this study is 3 selected industrial sectors which are basic and chemical industries, various garment textile industries, and pharmaceutical goods consumption industries, listed in the 2019–2020 Indonesia Stock Exchange. The purposive sample is 36 industries used. This study uses path analysis test (mediation regression) with SPSS which is used to test each hypothesis in the study. The results show that green accounting affects on financial performance, green accounting affects on environmental performance, financial performance affects on environmental performance, and green accounting affect on financial performance through environmental performance.

Keywords: Environmental Performance; Financial Performance; Green Accounting (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-140-1_2

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DOI: 10.2991/978-94-6463-140-1_2

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